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SPEND ANALYSIS: The Window into Strategic Sourcing by Haralambos Marmanis, Kirit Pandit

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SPEND ANALYSISAND COMPLIANCE

INTRODUCTION

Studies in the literature reveal that the Sarbanes-Oxley Act (SOX) of 2002 is the most widely implemented compliance initiative today and also the most expensive. Additionally most multinational companies have other multiple, concurrent compliance initiatives underway such as those of the U.S. Department of Labor’s Fair Labor Standards Act (FLSA) and the Health Insurance Portability and Accountability Act (HIPAA) of the U.S. Food and Drug Administration; the European Union’s Restriction of Hazardous Substances Directive (RoHS); and others.

CFOs and COOs strive to optimize these multipronged initiatives ...

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