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Sarbanes-Oxley News & Developments
Execs Still Waiting for 404 Help Viewing COSO as inadequate, finance chiefs are still using auditing standard to guide the way on internal controls, a survey reveals.
> > Four years after the passage of the Sarbanes-Oxley Act, corporate managers are still seeking guidance on compliance with Section 404, the provision of the law that requires management and auditor assessments of the effectiveness of internal controls over financial reporting.
Source: CFO
Published:2006-10-21
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