What is the single most challenging Sarbanes-Oxley issue today?

One of the most interesting challenges in Sarbanes Oxley compliance is the interaction (and sometimes contradiction) between compliance with Sarbanes Oxley and simultaneous adherence to the requirements of the many other federal and state regulations that affect large organizations.

These conflicts are always important and require thoughtful integration and implementation to assure consistent treatment and reporting. But sometimes those interactions can even serve to heighten the risks of non-compliance.

An easy example is the interaction between Sarbanes Oxley and California SB 1386, recent legislation that requires that any organization which maintains in a database the private information of a resident of the state of California (this of course includes virtually every large corporation in the United States) make a disclosure to any affected resident in the event that the database is compromised and the resident’s information has been at risk.


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