Yes, rules and roles for reporting, ie accounting.
I don't know what you think you are implying with the "super secure and careful" comment, we are looking for the roles that ensure the accountability of SOX.
Your complaint is that SOX "nationalizes" companies because apparently it becomes so transparent, or something? If that's what you mean by "nationalize" shouldn't that be used for our nation's accounting?
If that is a criticism of SOX for private companies, then it would mean that it should be a baseline for national accounting, no?