SOx and GPL?

Today the customer I’m currently working for gave a presentation/seminar about SOx and GPL.

About SOx:
The Sarbanes-Oxley Act became law on July 30th 2002. It introduced highly significant legislative changes to the regulation of corporate governance and financial practice. It established stringent new rules, to "protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws".
The act is of course named after its main architects, Senator Paul Sarbanes and Representative Michael Oxley. It followed a series of high profile scandals, such as Enron. It is also intended to "deter and punish corporate and accounting fraud and corruption, ensure justice for wrongdoers, and protect the interests of workers and shareholders".
(source http://www.sarbanes-oxley-forum.com)

Implementation:
The IT department I currently in need to implement this methodology. This is a good initiative; everybody will work the same way, testing will be much easier etc. however it will also have a drawback, because it costs more effort (overhead).
I think that at the end, you will gain time because the standards are defined and “everything” is clear…

Others - Oracle:

I’m also searching for “the best approach” for Oracle projects. Some best-practices, standard documents, naming conventions etc.
Best practices in Oracle is difficult, because it’s not because you did it ones “that” way, that you always should do it like that.
For ex.; difference in version (7, 8i, 9i, 10g), the choice of impl./expl. cursors, ref cursors, bulk collect… Nevertheless, if we define best practices and document when to use them it’s really usefull. But at the end, you need to know “Oracle” and understand what you’re trying to do.

Today I also learned that OWB (Oracle Warehouse Builder) puts the default of analyse to 90% in the mappings. This can really hurt your system as some mappings will run in parallel. We improved performance when we decreased the analyse %.