Resources for Sarbanes-Oxley (SOX)

SOX, Lies and Security Matters

www.net-security.org

When it comes to compliance, it’s fairly easy to find out what companies need to do to achieve it. But it’s much harder for companies to find out how they should go about it. The Sarbanes-Oxley Act of 2002 (SOX) is detailed and prescriptive in terms of what controls are needed, especially in section 404 of the act, “Management Assessment of Internal Controls.” This requires that a corporation annually report the following:

* Management’s responsibility to establish and maintain adequate internal control over financial reporting.
* The framework used as criteria for evaluating the effectiveness of the company’s internal control over financial reporting.
* Management’s assessment of the effectiveness of internal company control over financial reporting, and disclosure of any material weaknesses.

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