A new academic study has found evidence that Sarbanes-Oxley 404 audits of companies internal controls significantly reduce the likelihood of issuing materially misstated financial statements. The ...

“SOX 404 is supposed reduce the incidence of that sort of thing, but to do its job there has to be an incentive for top execs and auditors to divulge control problems in the company annual report, as ...

However, “sections 302 and 404 of SOX together require corporate executives to state their responsibility for designing internal controls, to create such controls, to assess and evaluate these ...

of the Sarbanes Oxley Act for companies whose market capitalization is between $75 and $250 million. Section 404(b) requires independent auditors to attest to management’s assessment of the ...

That’s another matter. Section 404 of the Sarbanes-Oxley Act’s (SOX 404) focus on internal control has been a welcome call to action for some; others say it goes too far. A variety of ...

But in noting some of the benefits of the act, the article doesn't explain why the Sarbanes-Oxley Section 404 procedures to audit corporations' internal controls do little to prevent high-level fraud.

"We are becoming smarter about what's really relevant to our SOX 404 assertion." Under Gates, Microsoft developed an internal control framework and control documentation templates for all of the ...

Since the Sarbanes-Oxley Act was passed in July 2002 hundreds—if ... and has been in full force since August of 2003. Section 404 requires a separate management report on internal control ...

Section 404 of the Sarbanes-Oxley Act leaves much to be interpreted when it comes to financial controls, and even more to be interpreted around required IT controls. One IT manager told me he ...

You’ll recall that SOX 404(b) requires a public reporting company ... of the effectiveness of the company’s internal control over financial reporting. The new bill provides an exemption ...

Section 404 requires that management and auditors ... Besides the financial side of a business, such as audits, accuracy, and controls, the SOX Act also outlines requirements for information ...

WASHINGTON (MarketWatch) -- The Securities and Exchange Commission voted on Wednesday to approve guidance that will allow companies to focus their "internal controls ... 404 of the Sarbanes-Oxley ...