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Sarbanes-Oxley News & Developments
CFOs Seek Sarbox TriageMany would prefer a risk-based strategy of Sarbanes-Oxley compliance that would dispense with the 'checklist' approach and enable them to channel corporate energies toward the most serious problems.
> > In the first few years of compliance with the Sarbanes-Oxley Act, many finance chiefs seemed too busy to step back and analyze it. Now, however, most sizable companies have ample experience with the toughest parts of Sarbox: certification under Section 404 (governing internal controls over financial reporting) and Section 302 (governing sign-offs of financials by senior executives).
Source: CFO
Published:2006-02-13
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