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Key responsibilities will also include participating in worldwide performance management , compensation planning programs , ensuing Sarbanes-Oxley compliance , managing employee orientation programs , and maintaining robust and accurate HRIS data within Oracle . ( Standards regarding audit committees were mandated by the Sarbanes-Oxley Act. ) Because these corporate governance issues relate to internal corporate processes , the new listing standards permit exceptions for foreign issuers , but they do take a new step of requiring disclosure of manner in which foreign issuer departs from listing standards . " A second reaction , following from all the above , is that institutional developments like the Sarbanes-Oxley Act , in fact , might be quite valuable as remedies for some of the biases we have observed . " Our efforts to improve corporate governance include implementing the audit committee independence and responsibility requirements of the Sarbanes-Oxley Act. Strengthening the role of the audit committee has been at the center of our efforts to improve corporate governance , and since the audit committee takes responsibility for overseeing the auditor , it is also a linchpin in our effort to ensure auditor independence at public companies .