This book, co-produced by Protiviti and APICS, details how the Sarbanes-Oxley Act -- while focusing on corporate governance requirements such as executive certification and internal controls over financial reporting -- has a complementary impact on supply chain risks in infrastructure design, transaction integrity and reporting measures. As a result, executives should adopt a back-to-basics approach to understanding and prioritizing supply chain risks, capabilities, measures and controls, beginning with but expanding beyond their material impact on the company's financial statements.