<p><b>Everything corporate employees must know to understand--and comply with--the Sarbanes-Oxley Act</b></p><p>No law in recent memory has caused more confusion and apprehension in corporate America than the Sarbanes-Oxley Act (SOA). <i>What Is Sarbanes-Oxley?</i> is a concise, comprehensive overview of the act, filled with plain-English explanations of the vital details employees at every level must know and understand to help their firms achieve and maintain SOA compliance.</p><p>Summarizing the text of the law for ease of understanding and reference, this vital addition to McGraw-Hill's What Is . . . ? series provides readers with:</p><ul><li>Guidelines for ensuring that a company's policies, procedures, systems, and controls are SOA compliant <li>Management certification responsibilities and noncompliance penalties­­under hot-button Sections 302, 404, and 906 <li>Techniques for modifying existing control systems and programs to meet new SOA specifications </ul>