Firms highlight reporting benefits of Sarbanes-Oxley.
Position | Update |
Corporations' internal control over financial reporting has "significantly or moderately improved" in the ten years since the Sarbanes-Oxley Act became law, according to a majority of executives surveyed by consulting firm Protiviti.
"Sarbanes-Oxley has had its share of controversy in the past, but nearly 70 per cent of respondents reported that the internal control over financial reporting structure in their organisations has improved since compliance with Sarbanes-Oxley Section 404 became a requirement," said Brian Christensen, Protiviti's executive vice president, global internal audit. "Companies are still learning and working to improve continuously the quality of their internal controls as well as the effectiveness and efficiency of their compliance processes, even ten years later."
The majority of the 600 executives surveyed--all of whom have been involved in implementing...
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