Abstract
The Sarbanes Oxley (SOX) Act calls for accuracy and speed in reporting of financial figures. It mandates control over the internal systems which are the origins of these figures. The act requires reporting and analysis of events which could have financial impact on the organization. Sarbanes Oxley Act demands considerable effort from retail supply chains which are characterized by multi-point inventories, high supplier base and fragmented information systems. SOX is just one of the several events which has the potential to severely affect the way the current supply chain processes work.

This white paper analyzes the supply chain risk areas where the act can have significant impact. Supply chain risk points are identified and a framework is suggested to eliminate these risks. The paper proposes a supply chain which could adapt itself to regulatory demands like SOX and disruptions which occur with increasing frequency.

Authors Kannan Natarajan Satish Panchapakesan

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