Assessing the impact of Sarbarnes-Oxley (SOX) Compliance Law on Enron

Category: Computer Science


Research SOX requirements and provide three references documenting your findings.

List the key elements of fraud committed by Enron that led to the Sarbanes-Oxley compliance Law.

Draft an executive summary describing the Enron fraud case’s impact and the U.S. government’s reaction to this and other industry compliance needs.

Search for topics:

Early history of the investigation

Misleading financial accounts

Accounting scandal of 2001

California’s deregulation and subsequent energy crisis

Search for more information on the following topics regarding the requirements of Sarbarnes-Oxley:

Incidents that led to passage of SOX

Chronology of SOX passage from bill proposal through signing into law

Pros and cons of Sarbarnes-Oxley

Sarbarnes-Oxley Section 302

Sarbarnes-Oxley Section 401

Sarbarnes-Oxley Section 404

Section 404’s consequences for small businesses

Sarbarnes-Oxley Section 802

Sarbarnes-Oxley Section 1107

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