In my last column, which was published in Compliance Week’s November 2005 monthly print magazine, I outlined some of emerging thinking—and changes in direction—regarding compliance with Section 404 of Sarbanes-Oxley (see “Resources, Ownership And Discipline; Key 404 Lessons” in box at right). This month we continue the discussion, now looking at what some companies are doing to shift 404 from a yearly project to an ongoing, readily sustainable process.
