Don't miss out! Sign up today for our weekly newsletters and stay abreast of important GRC-related information and news.
View Author
10 results found for r/8, filtered by:
No active filters
-
News Article
Using Work of Others (or Not) in SOX Audits
Leech Tim | January 29, 2008
At the request of subscribers, Compliance Week offers a Remediation Center, in which readers can submit questions anonymously to securities and accounting experts. Compliance Week’s editors will review all questions and then submit them—confidentially, of course—to specialists who can address the issues. The questions and responses will then be reprinted in a future edition of Compliance Week. Below is one of the Q&As; ask your own questions by clicking here.
-
News Article
Remediation Center: Remediation Materiality Thresholds
Leech Tim | January 10, 2006
Lehigh University Accounting Professor Parveen Gupta, and Paisley Consulting Chief Methodology Officer Tim Leech provide a tag-team answer to a subscriber's question on disclosure of remediation related to significant deficiencies.
-
Opinions
SOX Yielding "Grade A" Opinions, So Who's Getting "C"s?
Leech Tim | February 8, 2005
Since the Sarbanes-Oxley Act was passed in the summer of 2002 there has been a steady stream of criticism and objections from a wide range of players. The business community claims the additional costs caused by SOX 302 and 404 are choking off much needed risk taking and profit creation.
-
Opinions
Moody's Questions Ability To Audit Around Deficiencies
Leech Tim | December 7, 2004
In October 2004, Moody’s Investors Service opened a Pandora’s Box with the issuance of a special comment paper titled “Section 404 Reports on Internal Control: Impact on Ratings Will Depend on Nature of Material Weaknesses Reported.
-
Opinions
Distilling SOX 302, 404 & 906
Leech Tim | May 25, 2004
In his latest SOX Advisory, 25-year forensic accounting veteran and frequent CW contributor Tim Leech tackles the three most complex—and costly—sections of Sarbanes-Oxley.
-
Opinions
Controlling The High Cost Of SOX: Avoid Costly Mistakes
Leech Tim | March 23, 2004
In his latest SOX Advisory, 25-year forensic accounting veteran and frequent CW contributor Tim Leech gives five reasons why some companies may "have thrown caution to the wind" when it comes to SOX compliance.
-
Opinions
Common SOX 302/404 Mistake: Not Assessing Controls Over Notes And Supplemental Disclosures
Leech Tim | February 17, 2004
One of the most common mistakes we still see in practice is too narrow an interpretation of what is covered by Section 302 and 404 control effectiveness representations.
-
Opinions
Will Cramming For SOX 404 Exams Be Enough To Pass The Grade?
Leech Tim | January 13, 2004
Why thousands of companies may fail the SOX 404 test if regulators and accounting firms maintain their current course.
-
Opinions
Sarbanes-Oxley Act: Hidden Shoals for the Unwary
Leech Tim | November 11, 2003
Tim Leech points out some of the nastier "Sarbanes-Oxley shoals," which are capable of causing considerable harm to unwary filers.
-
Opinions
Where Will The Cops Set The Real Limits?
Leech Tim | July 15, 2003
How many and what types of control deficiencies can you not report to external auditors and the Audit Committee and still be "okay" in the eyes of the SEC and the civil courts?
Displaying 10 results