For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are ...
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 ...
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 ...
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