SOX, compliance, and power relationships

Section 404 requires Chief Information Officers (CIO) to work closely with CFOs, CEOs, and the auditors for the implementation of Sarbanes Oxley (SOX) compliance in various US business organizations. The power relationship taxonomy among CFOs, CEOs, and the auditors is adapted in authority, centralization, decision rights, participation decision making, and politics, to differentiate between power and influence. The two power relationships include formal and radical, while two influence relationships are interpretive and negotiated. The names of states/provinces, based on each organization's home country of incorporation are used for SOX compliance and to identify specific individuals. The CIOs use various tactics such as knowledge building and development, innovative directive, mobilization, standardization, and subsidies, in a power relationship among CFOs, CEOs, and the auditors.