Good information security professionals don’t need a regulation to tell them it’s important to protect their business. But, overprotecting the business? That’s another matter. Section 404 of the ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

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 ...

Make no mistake about it: The Institute of Management Accountants supports the Sarbanes-Oxley Act. It has even said that the legislation was long overdue.But that doesn't mean that the IMA thinks SOX ...

Section 404 of the Sarbanes-Oxley Act leaves much to be interpreted when it comes to financial controls, and even more to be interpreted around required IT controls. One IT manager told me he thought ...

WASHINGTON (Reuters) - The importance of testing small companies' internal financial controls should not be overlooked as the U.S. Securities and Exchange Commission revises corporate audit rules, SEC ...

This is the first year in which nonaccelerated filers (companies with market caps below $75 million) will need to comply with Sarbanes-Oxley (SOX) legislation, specifically Section 404. An added ...

The Securities and Exchange Commission recently voted to exempt many smaller public companies from the Sarbanes-Oxley requirement for auditor attestations of their internal controls over financial ...

Solar Integrated Technologies, a California company currently listed on London’s increasingly popular (and less regulated) AIM exchange, has always had its sights on being listed in the United States.