The Sarbanes-Oxley Act and the changing role of the CIO and IT function
by Steve G. Sutton, Vicky Arnold
International Journal of Business Information Systems (IJBIS), Vol. 1, No. 1/2, 2005

Abstract: The focus of this study is on the changing role of the Chief Information Officer (CIO). At a time when there is an increasing focus on corporate governance and enterprise risk management, the competencies required of CIOs are evolving causing a shift to a third era of the CIO. This shift is being accelerated and influenced by the passage of the Sarbanes-Oxley Act of 2002 in the USA. This Act mandates detailed reporting of internal controls over financial and related systems, and has consumed the energy and the budgets of the IT function in the past few years. In the coming years, the Act will likely impact the success of CIOs and the competencies desired by organisations hiring CIOs. These issues are explored in detail. The article concludes with an agenda for research on CIOs in this new era.

Online publication date: Mon, 18-Jul-2005

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