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On Mon, 19 Dec 2005 09:35:08 -0800, Crazy Cat wrote:
> Please elaborate on Sarbanes Oxley -- I looked it up but not sure how
> it applies to me (software developer). Isn't that
> targeted at accountants? My function and the project I'm working on
> have nothing to do with accounting -- it's an engineering
> function.
Sarb-Ox is a legal device for enforcing accountability, not accounting.
Basically it means that there must be a verifiable audit trail (just like ISO-900x) for any operation that *may* impact the financial status of the organization. This includes any data manipulation using any database and/or programming tools.
(To counter Enron, everything must be verifiably unschreddable, or verifiably have no impact on the org's financials.)
It also means that the CEO is personally on the hook for ensuring the compliance, at risk of a jail term and huge fines. Since CEOs delegate responsibility, that means that everyone down the corporate ladder may directly or indirectly be in the path of the delegation.
The succeess of your project and the pay or consulting fees of the team on your project are expected to have a long-term impact on the corporate financials. Therefore Sarb Ox applies.
(Heck, in a small organization the refund from recycling pop (soda) cans from the company-supplied Coke machine could be considered having an impact - there is no end to how silly the interpretation can become.)
-- Hans Forbrich Canada-wide Oracle training and consulting mailto: Fuzzy.GreyBeard_at_gmail.com *** Top posting [replies] guarantees I won't respond. ***Received on Mon Dec 19 2005 - 12:34:06 CST