Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

Internal controls are processes and procedures implemented by a company to ensure accuracy, prevent fraud, and improve ...

After much criticism and debate over the best approach to regulating business, in December the Public Company Accounting Oversight Board proposed a new audit standard for Sarbanes-Oxley Section 404 ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

Because Sarbanes-Oxley doesn’t specify IT controls in detail, most auditors are using COBIT to evaluate SOX IT compliance. But COBIT itself provides only control objectives; it’s up to IT managers and ...

Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls.

The Public Company Accounting Reform and Investor Protections Act of 2002, 1 commonly known as the “Sarbanes-Oxley Act,” or “SOX” for short, has been in effect for twenty years, and as we celebrate ...

Four years ago, Michael Kamens joined Thermo Electron with marching orders to keep the $2 billion-plus maker of scientific instruments’ global network up and running. Fast-forward to now, and Kamens ...

As more companies work to transition their Sarbanes-Oxley (SOX) compliance efforts from a project to an ongoing, sustainable and cost-effective process, they are assessing strategies to better ...

SAN DIEGO — Sarbanes-Oxley is here to stay, and retailers must adapt to meet its requirements, a Safeway executive said here last week. “It's not going to be repealed — certainly not under this ...

Fear can be a powerful generator of upstanding conduct, say Stephen Wagner and Lee Dittmar. But business runs on discovering and creating value. In this month’s Harvard Business Review, the co-authors ...