It is still too early to predict the impact of SOX on the IT industry as a whole; however, one implication is greater accountability of internal and external governance for certifying the reliability of their systems. This is a challenging and ongoing process, but it benefits all stakeholders. Companies must continually work toward satisfying the quality, fiduciary, and security requirements for their information, as they do for all assets. This is a constantly changing goal, as 236 management must demonstrably attain increasing levels of security and control. While most companies recognize the benefits that new technology can offer, successful companies will focus on understanding and managing the associated risks.