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自2002年萨班斯·奥克斯利法案执行以来,许多公司都面临着寻找在遵循此法规,控制成本,以及日益提高的内部审计所带来的利益之间的平衡点。五年后,此法案的404条款对企业的财务总监及其他最高层管理人员提出了更高的要求。 许多企业家已意识到如何借萨班斯·奥克斯利法案404条款的要求以增加股东的利益。


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