Posted inFrom the Archive

SOX 301 Support: Best Auditors Are Already On Payroll

Recent revelations of the identity of “Deep Throat” and the controversy regarding Mr. Felt’s intentions prompted me to pound the table for the most valuable component of The Sarbanes-Oxley Act of 2002—its whistleblower provisions. As most Compliance Week readers know by now, Section 301 of The Sarbanes-Oxley Act of 2002 requires that audit committees establish […]

Posted inInternal Controls

Boards Should Not Neglect Open Source Software Compliance

As directors and executives at U.S. public companies, we’ve all got plenty of items to worry about—risk assessment, internal controls, stock option expensing, and the litany of other governance and compliance issues. Unfortunately, I’ve just discovered another. Fortune Magazine recently ran a cover story that discussed SCO Group’s lawsuit against IBM, claiming ownership of portions […]

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