As insurance companies develop a blueprint for compliance to the Sarbanes-Oxley Act, an alarming number of U.S. corporations admit they are still uncertain about how they plan to adhere to the mandate.Moreover, industry experts believe that insurers who disregard the role of technology to comply with the Act might be in for a rude awakening.

But before insurers consider technology's role, they must develop a fundamental compliance plan. So far, many insurers are struggling with the details of the endeavor.

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