When engaged in an ambitious effort, be it climbing a mountain, building a house, or writing a novel, many people have a tendency to quicken their pace once the long-sought goal finally comes into view. The same holds true for Sarbanes-Oxley Section 404 compliance projects. Many months have gone into documentation, testing, and remediation, and now the first reporting deadline lies just ahead, looming like a summit after a lengthy and difficult ascent.
