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Abstract The Enron‐Arthur Andersen fiasco was the flashpoint that triggered the passage of the Sarbanes‐Oxley Act. Many would argue that the most egregious aspect of this auditing failure was Andersen's shredding their audit working papers when they learned a formal investigation was under way. So preserving documentation of possible ineptitude or corruption became one of the core ideas of Sarbanes‐Oxley—and the SEC now requires archiving of all business documentation affecting financial reporting. One key area is employee e‐mail. But what's the best way for companies to monitor it? Try text mining, suggests the author of this article. And he explains what this tool is, and how to use it. © 2011 Wiley Periodicals, Inc.
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