In his first law of motion, Sir Isaac Newton stated that, "Every object in a state of uniform motion tends to remain in that state of motion unless an external force is applied to it."
While this law was intended to explain actions in the physical universe, it could easily apply to the corporate universe as well - particularly when it comes to Sarbanes-Oxley (SOX or Sarbox). This legislation, which recently went into effect for most organizations, is intended to increase confidence and assurance regarding the operations of large, public companies. Although Sarbox is broad and implementation-agnostic, many of the strategies that will meet its requirements can be drawn from best practices that will also improve the overall operations of the organization.
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