SOX proves there are adults running the business. There are some bad parts of SOX, but most of it is good. Also, companies can define their own policies and sta

SOX proves there are adults running the business. There are some bad parts of SOX, but most of it is good. Also, companies can define their own policies and standards under SOX, unlike say PCI where you must adhere to an industry standard. This means companies that are run well can make decisions about doing a user access review yearly instead of quarterly.