KnowledgeLeader Blog

Comparing U.S. Sarbanes-Oxley (SOX 404) with Canada’s C-SOX (Bill 198) and Japan’s J-SOX (FIE)

Posted by Protiviti KnowledgeLeader on Mon, Sep 11, 2017 @ 07:50 AM

As a result of the infamous Enron and WorldCom scandals, the U.S. reacted with strict guidelines to re-establish confidence in the financial market. Commonly referred to as the Sarbanes-Oxley Act, or “SOX,” the Public Company Accounting Reform and Investor Protection Act of 2002 was implemented to protect shareholders and the general public from fraud and general accounting errors. SOX has come to be considered part of the total fabric driving reliable financial reporting, impacted by securities laws and regulatory oversight, exchange listing requirements, accepted accounting principles, effective auditing standards, accounting firm oversight, effective standards for audit committees of boards, and independence requirements for directors and auditors, among other things.

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Topics: Sarbanes-Oxley, internal controls, PCAOB

Looking at Information Produced by Entity (IPE)

Posted by Lark Scheierman on Thu, Sep 01, 2016 @ 11:39 AM

 

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Topics: survey reports, entity-level control, IT controls, Sarbanes-Oxley Act, PCAOB, external audit, process-level control

Do You Understand the Costs and Benefits of Sarbanes-Oxley Compliance?

Posted by Lark Scheierman on Fri, Jul 01, 2016 @ 11:36 AM

Sarbanes-Oxley compliance once was thought to be a relatively static, predictable process that organizations could rely on to be routine and, for the most part, static. Yet market and regulatory changes continue to make this a more dynamic process, with costs and hours continuing to rise for many organizations. The good news is that more organizations are recognizing the benefits of their compliance efforts through improved internal control structure and business processes.

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Topics: Sarbanes-Oxley, compliance, SOX, PCAOB

IPO Hot Topics: Key Market Trends and Risks

Posted by Sharise Cruz on Wed, Oct 09, 2013 @ 01:04 PM

Throughout the year, Protiviti conducts research and publishes insightful thought leadership on a broad range of issues affecting publicly held companies, ranging from today’s top risks to internal audit, SOX compliance, and IT security and privacy. Protiviti also regularly addresses key market developments, such as this year’s release by COSO of its new Internal Control – Integrated Framework.

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Topics: Protiviti, information technology risk, initial public offering, security, strategic risk, Sarbanes-Oxley Act, PCAOB

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