Preparing for Sarbanes-Oxley compliance

Q: Many of my colleagues are concerned about the impact of the US Sarbanes-Oxley Act of 2002. How is it likely to affect purchasing departments and how will we have to alter our working processes to stay within the law?

A: Bill Young, managing director of purchasing consultancy Kestrel OPS, writes: The Sarbanes-Oxley (Sox) Act is the US government’s response to corporate scandals such as Enron and WorldCom, in the form of new rules on financial practice and corporate governance. It already applies to companies based in the US but will progressively...

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