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There is a constant need for controlling the efficiency and reliability of a function as well as financial statements. Establishing an IT support serves the interests of investors and employees, as well. As an answer to the new challenges several countries created legal guidance concerning the internal checking systems: an example of these is the Sarbanes- Oxley Act in the USA in 2002. We studied the 302nd and the 404th section of the Sarbanes-Oxley Act. The findings show that purchasing an integrated programme especially by developed small enterprises will be unavoidable. The 2010 survey of Protiviti assesses that firms successfully accomplish the prescriptions of the Sarbanes-Oxley Act and make positive statements regarding the effects of the law.