From the very beginning of my work getting Viacom’s Sarbanes-Oxley compliance efforts off the ground in 2003, one thing always struck me as vital to success: setting standards and implementing best practices to achieve an effective, and efficient, compliance program. Many companies struggled to work through limited SOX implementation guidance, with varying degrees of success. […]
Frieser Neil
Posted inInternal Controls
The Right Approach for Your First 404 Audit
Large companies have had five years of hard-earned experience complying with Sarbanes-Oxley and its dreaded Section 404 provisions about internal controls over financial reporting. Now compliance looms for non-accelerated filers, and I’d suggest leaning on that experience as much as you can. Based on my observations and experience (as the leader of SOX compliance for […]
