The Sarbanes-Oxley act came in the wake of the fallout from Enron (among others).  As a dba, you will most likely be involved in the section 404 testing.  Your auditors will have to sign off on the attestation of your officers and board of directors that all data critical to the accurate and timely reporting of financial statements has adequate controls.  That means that you will have to prove that your disaster recovery, security, and many other measures that you, as the dba, will most likely be responsible for are adequate to insure that the shareholders can get the information they need to make informed decisions.