ABSTRACT
Much has been written in the business press and in academic journals about the Sarbanes-Oxley Act of 2002 (SOA) and how it will affect corporate governance and the practice of auditing and public accounting. Recent literature also discusses how the requirements of SOA might or might not better protect investors. Very little has been written that addresses how SOA will affect the duties and responsibilities of information technology (IT) professionals. This paper outlines the opportunities for IT professionals in designing the systems that will enable companies to comply with the SOA. The paper also contrasts the qualifications of IT professionals with respect to SOA compliance work ...