Communicating business value using IT is powerful. Generally, IT is viewed as a supportive and siloed department, however, they also drive business value to the business units, organization, and clients. As CIO, you must understand how regulation affects an organization and you should be looking to understand the key inputs of such acts, regulations, or laws at an internal and external level. How can the Sarbanes Oxley act affect (negatively and positively-- facilitate or prevent) the communication of business values for a CIO?