Just did a quick search...
http://www.cio.com/article/2443595/compliance/alan-greenspan-blasts-sarbanes-oxley.html
"However, he described Sarbox Section 404 as a "nightmare" and extremely costly. That section requires a company’s auditor to attest to the effectiveness of internal controls implemented to protect financial reporting systems and processes.
"What can you expect when you get virtual unanimity in both houses [of government]?" Greenspan asked. "Any bill that gets that can’t be good." He believes that the vast majority of members of the Senate and the House of Representatives failed to actually read the bill, which passed largely uncontested in 2002."