Sarbanes-Oxley requires companies to implement extensive corporate governance policies to prevent and respond to fraudulent activity within the company, including vigilant self-policing to deter and quickly investigate and contain internal financial fraud.

This paper addresses the critical importance of internal computer investigations as a central component to maintaining adequate corporate financial controls under Sarbanes-Oxley, and why companies must establish a technical and procedural infrastructure to perform such investigations. This paper also examines how, by creating an investigation infrastructure, companies can fulfill the intent of Sarbanes-Oxley.