Perhaps the best evidence of this is a recent AMR Research survey, which found that companies expect to spend $5.8 billion to meet SOX requirements in 2005. And while technology spending represents just 28% of the overall budget, it's increasing by the largest percentage -- up 43% from $1.13 billion in 2004 to $1.62 billion in 2005.
http://www.cioupdate.com/career/article.php/3489431/The-High-Cost-of-Compliance.htm