This is exactly what happened with Enron and the backlash against that level of cheating -- the Sarbanes-Oxley Act. I refuse any argument that a line-level IT

This is exactly what happened with Enron and the backlash against that level of cheating -- the Sarbanes-Oxley Act. I refuse any argument that a line-level IT staff member cooked the books there on their own, yet the response - draconian controls placed on access to production data - does nothing to stop that from happening again. All it did was make maintaining IT systems far, far more difficult to the pool on call schlep who has to delete a bad file at 3 in the morning when they have to involve 6 different people and levels and levels of approval (which takes until 10am to do). SOX and its ilk does nothing to stop unscrupulous top-level execs from hiding things.