In a story on internal control remediation efforts in the July 20 edition of Compliance Week, PricewaterhouseCoopers noted that companies were making the greatest number of improvements in areas related to financial processes. However, Belmont, Calif.-based Ventana Research recently noted that companies did not seem to be heavily investing in SOX 404 technologies. We turned to Ventana research director Rob Kugel to get his thoughts on the divergent data: