Because Sarbanes-Oxley doesn’t specify IT controls in detail, most auditors are using COBIT to evaluate SOX IT compliance. But COBIT itself provides only control objectives; it’s up to IT managers and ...

Nonprofit leaders should bring some birthday cake to their next board meeting and use it as a way to celebrate and reflect on the changes in governance that the Sarbanes-Oxley Act brought about when ...

After the Securities and Exchange Commission’s latest public meeting, the media widely reported that the commission was preparing significant regulatory relief for the smaller public corporations on ...

"The Court's finding of liability in favor of Mr. Domenech under SOX represents a landmark moment in whistleblower protection law," Hinckley Allen partner Chris Fenlon said on behalf of Carlos ...

Some solution providers told CRN they believe any softening of SOX could have a domino effect in which companies would rethink their compliance priorities. "The prospect of a SOX rollback is ...

At the 10th anniversary of the Sarbanes-Oxley Act (SOX) that was passed by Congress after the Enron and WorldCom accounting scandals, Congress is considering modifications to the act. Still being ...

The Supreme Court’s decision to curb the use of Sarbanes-Oxley Act against what could be hundreds of January 6 rioters is a stunning black eye for the Department of Justice. It was caught using ...

The substantial demands of complying with a key provision of the Sarbanes-Oxley Act are stretching the Big Four to their limits and spilling over work to other accounting firms. “My sense is that the ...

Four years ago, Michael Kamens joined Thermo Electron with marching orders to keep the $2 billion-plus maker of scientific instruments’ global network up and running. Fast-forward to now, and Kamens ...

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 ...

Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls.