I ran across this article today. I'm not sure that the white paper is correct on all of the points it makes. Don't get me wrong, SOX for IT usually involves implementing best practices and I'm all for most of these practices. However, sometimes it is a costly burden on a small company. Especially when the technology used in the small business is antiquated. See what you think.....
http://www.aicpa.org/cpcaf/download/Lord_Benoit_Report_Do_the_Benefits_of_404_Exceed_the_Cost.pdf
Hope this helps,
Nathan
http://nathansmith.tech.officelive.com/
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