Subjects such as new legislation and directives like IFRS or Code Tabaksblat and laws like the Sarbanes-Oxley Act, better known as SOX, appear to be the subjects that matter these days. These legislations and laws seem to be directed at giving  businesses the opportunity to show that they ‘manage properly’ and restore confidence in the stock markets.

The impact of these measures on the involved organisations is gigantic. This document gives an quick  explanation of the Sarbanes-Oxley Act and a general view on its impact on the IT processes. It will specifically focus on the possible impact it has on testing, requirements and quality management  in IT.