When one organization recognized the need to simplify, streamline, and refocus its control structure on material financial ...

Rep. Barney Frank (D-Mass.) is poised to assume control of the House Financial Services Committee from the retiring Rep. Michael G. Oxley (R-Ohio), who co-sponsored the 2002 Sarbanes-Oxley law and ...

In my last column, I talked about how time-consuming SOX compliance is for companies like mine. Unfortunately, it’s about to get worse. For various reasons I won’t go into here, the number of ...

Effective internal controls reasonably prevent material misstatements in financial reporting and fraud, but poor internal controls have hurt businesses, investors and the public accounting profession.

SOX 404 itself is unlikely to go away. Companies should treat its mandate as an opportunity to strengthen risk management, information security and compliance to a growing body of regulations ...

But in noting some of the benefits of the act, the article doesn't explain why the Sarbanes-Oxley Section 404 procedures to audit corporations' internal controls do little to prevent high-level fraud.

In my last column, I talked about how time-consuming SOX compliance is for companies like mine. Unfortunately, it's about to get worse. For various reasons I won't go into here, the number of ...