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Avoiding Stumbles On The Path To SOX 404 Compliance

Wagner Stephen K. | August 24, 2004

When engaged in an ambitious effort, be it climbing a mountain, building a house, or writing a novel, many people have a tendency to quicken their pace once the long-sought goal finally comes into view. The same holds true for Sarbanes-Oxley Section 404 compliance projects. Many months have gone into documentation, testing, and remediation, and now the first reporting deadline lies just ahead, looming like a summit after a lengthy and difficult ascent.

But this urge to accelerate on the final approach, while understandable, should be resisted. A stumble over the last few meters can undermine all the work and effort of the miles that preceded it. You don’t want to break an ankle before you get a...

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