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Increasing Governmental Regulations and Their Impact on IT: SOX and HIPAA
Abstract
Given the recent monumental events including the September 11th attack on the World Trade Center and the Pentagon as well as the Enron and MCI Worldcom debacles, people have witnessed, and more readily accepted, a significant increase in governmental authority, leading to a dramatic upsurge in the number of governmental regulations imposed on business organizations and society. This paper identifies two of the most significant of these governmental regulations – SOX and HIPAA — and discusses their considerable impact and implications on information technology, both from a technical and managerial perspective.
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