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 ...

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 ...

In the early 2000s, a series of corporate accounting scandals rocked the financial markets—Enron, WorldCom, Tyco, Adelphia, ...

Private companies and charities aren’t required to comply with the Sarbanes-Oxley Act. But they can adopt some of its requirements as best practices. Cherry-picking the provisions that will help them ...

The requirements hinder some community bankers from raising capitalSummit-The Sarbanes-Oxley Act of 2002 was intended to help clean up the kind of shady accounting practices that led to disasters at ...

As yet another requirement of the Sarbanes-Oxley Act of 2002 kicks in, electronics companies are trying to decipher whether they have off-balance-sheet deals they must disclose in their next 10K or ...

In the summer of 2002, following scandals at the Enron Corporation and other public companies, Congress enacted sweeping securities-law reform in the form of the Sarbanes-Oxley Act. The law mandates - ...

On a muggy July day five years ago, President George W. Bush put his pen to the Sarbanes-Oxley Act, an expansive piece of corporate reform legislation designed to help restore investor confidence in a ...

On November 5, 2014, the United States Supreme Court will address the scope of the Sarbanes-Oxley “anti-shredding” law. The interpretation of this somewhat mundane provision may significantly affect ...

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 ...

Our topic is reform of the Sarbanes-Oxley Act to correct its unintended negative effects on investors. It should be no surprise that we have learned things in the almost five years since its enactment ...

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.