Disaster Recovery Journal

"In the wake of spectacular corporate governance failures at several companies, Congress enacted the Sarbanes-Oxley Act of 2002 to address the shortcomings of corporate governance and improve the overall controls associated with the management and reporting of corporate financial information. The legislation is aimed at protecting employees, business partners, and corporate... Sarbanes-Oxley does not specifically address business continuity requirements. In fact, it never mentions business continuity at all. But as a practical matter business continuity is seen as a means to create a comprehensive controls environment within an organization."