The Impact of the Sarbanes-Oxley Act of 2002 on Computer Forensic Procedures in Public Corporations

Abstract

The purpose of this literature review is to examine the impact of Sarbanes-Oxley on development of internal security policies and computer forensics strategies. Focus is on selected literature, published between 1999 and 2009, relating to public corporation computer forensics and electronic record retention. Literature reveals that corporations must be able to preserve electronic records, respond quickly to incidents and provide correct information required by law, or risk vulnerability during an audit or investigation.