Exploiting the synergies between SQA, SQC, and SPI in order for an organization to leverage Sarbanes Oxley internal control budgets

It has been estimated that for Sarbanes Oxley the average cost of compliance for a Fortune 1000 company was US$5.9 million in the first year of implementation. Although these SOX compliance costs are essentially for quality assurance (audit) activities there is no mandate, or expectancy, for process improvement within the regulation itself.