The Sarbanes-Oxley act introduces a new set of requirements into software development. Corporations need to assess their internal control effectiveness for business processes to show compliance with the act. This paper proposes a conceptual framework for integrating Sarbanes-Oxley compliance needs into the software development process by mapping the various stages of the software development process with an established framework for internal controls.
Mishra, Sushma and Weistroffer, Heinz Roland, "A Framework for Integrating Sarbanes-Oxley Compliance into the Software Development Process" (2006). SAIS 2006 Proceedings. 13.