This program on the Sarbanes-Oxley Act briefly reviews the primary sections of the Act and the framework of internal control provided by COSO. It discusses the self-assessments that management should consider performing related to internal control. Significant deficiencies and material weaknesses are reviewed and the role of IT in internal control, including COBIT(r) are examined. Techniques for compliance planning and implementation are included. Additionally, implications for private companies are provided, along with why private entities would consider complying.