SOX: Entering Adolescence

by Gregg Henzel, Richard Marti

Public companies subject to the requirements of the US Sarbanes Oxley Act of 2002 (SOX) are now entering adolescence in the lifecycle of SOX compliance. The next steps in the lifecycle include rationalization of spending, not only on SOX but on all compliance efforts the company is undertaking. Then, the next step is to find ways to automate the process in order to reduce cost. Finally, companies must develop an enterprise risk management approach in which the controls identified in the SOX compliance efforts are consolidated with other controls of the organization and applied as risk mitigation actions against the risk of the organization.

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SOX: Entering Adolescence15 November 2006