We're just about thru the Sarbanes prep.  It has been a nightmare.  DBA's no longer have the 'sa' password - we're not supposed to have access to the production system (financial apps, Solomon on one server, Epicor on another) - when we do need access, we have to call someone with a special user and password, do our thing, then call them back so they can change the password.  The first day, we changed the password 4 times!  There has to be a better way.  The thing I disliked most about the audit is how the auditors make you feel.  I got the impression that it was dangerous for me to know my databases inside and out, and that they would have been happier had I been some clueless accountant fixing things thru MS Access.  What Sarbanes does is makes life harder for honest companies.  For those who want to cheat, they are still going to find a way.  I guess the upside is that it gave a temporary respite to all the auditors who lost their jobs because of Enron, Adelphia, etc...thanks for letting me vent!