Arecent survey suggests that nearly 70 percent of European companies are only at the beginning stages of their Sarbanes-Oxley Section 404 projects, and that many of them are all but ignoring the whistleblower provisions of SOX 301.
The study, conducted by Netherlands-based consulting firm A.R.C. Morgan, surveyed 376 companies from 21 European countries. Most respondents were in finance or internal audit-related positions.
