The Sarbanes-Oxley Act seemed like a good idea when Congress enacted it 15 years ago. When one looks at the data since then, SOX has been a good idea. The central premise of SOX—stronger control over financial processes to reduce the risk of fraud—is here to stay.
This e-Book looks at SOX compliance past, present and future. You'll learn the eight points about SOX that compliance professionals might want to remember, far beyond ICFR. We explore the complexity of the principal challenge of testing key controls, as well as take a look at SOX compliance practices to see how those can be applied to other ERM efforts.
The principles and practices cited in this e-Book are likely to be as useful in the second 15 years of SOX compliance as they were in the first. In this publication, you will learn:
- How to leverage the SOX risk assessment for improved enterprise risk management
- Methods to increase efficiency and effectiveness of internal control testing
- The eight components of SOX that should be top of mind
This content was developed in partnership with AuditBoard.