Many growing companies place great trust in long-time employees who handle key financial duties. That trust is valuable, but ...

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 ...

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Although the smallest, non-accelerated filers have been granted a deadline extension for complying with the requirements of Section 404 of the Sarbanes-Oxley Act, it remains clear that the SEC is ...

In 2002, the passage of the Sarbanes-Oxley Act brought with it major changes in regulations pertaining to corporate governance and financial practices. Although whether SOX guidelines apply to ...

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 ...

Twenty years ago, in the aftermath of the Enron and WorldCom financial reporting scandals, Congress acted and created the Sarbanes-Oxley Act of 2002 (SOX). The legislation led to significant changes ...

Good information security professionals don’t need a regulation to tell them it’s important to protect their business. But, overprotecting the business? That’s another matter. Section 404 of the ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Companies that went public before the slowdown in the IPO and SPAC markets have been having trouble complying with the internal control audit requirements of the Sarbanes-Oxley Act, according to a ...

Some solution providers told CRN they believe any softening of SOX could have a domino effect in which companies would rethink their compliance priorities. "The prospect of a SOX rollback is ...

New York (March 27, 2003) -- While implementation of Sarbanes-Oxley has resulted in changes in controls and compliance practices at nearly 85 percent of large U.S. multinational companies, only about ...