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Glossary

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Sarbanes-Oxley

Refers to legislation that was enacted in 2002 to protect shareholders and the general public from accounting errors and fraudulent practices by corporations. This act states that all business records, including electronic records and electronic messages, must be saved for at least five years. IT departments are increasingly faced with the challenge of creating and maintaining a corporate records archive in a cost-effective fashion that satisfies the requirements put forth by the legislation.