The Sarbanes-Oxley Act of 2002 (SOX) changed the way SEC registrants and their subsidiaries conduct business around the world for the better—but the law is complex and can be confusing. Most companies are still in the compliance mode— their initial focus has been on ensuring that they will comply with the documentation, evaluation and testing requirements, as well as remediation efforts, required for their first year signoff. Many have implemented “makeshift” technology to help in their projects as they worked to meet first-year compliance requirements, but these are not suitable to support long-term sustainability of internal control signoffs.
Our experience indicates that those companies that are leading in their SOX efforts already have taken that look forward and are beginning to move from “project” to “process” and build toward a more sustainable infrastructure that is part of their current and ongoing operations.
The Sarbanes-Oxley Act of 2002 changed the way we conduct business in the United States for the better—but the law is complex and can be confusing. This collection of articles, publications and tools will help you understand the law's requirements and manage the transitions it mandates.