The result confirms that the
role of the CIO in IT companies positively evolves under SOX. Therefore, CIOs will need to take a
much more proactive role in acclimating to the SOX provisions. Only in so doing can they evaluate
the relative benefits of the many ITapplications being touted as the answer to all their SOX problems
and to prioritize their efforts. In the future, IT departments can expect greater scrutiny, including