Sarbanes-Oxley Section 404 Implementation-Status on Structure, Process and Sustainability
Description Section 404 (404) of 2002’s Sarbanes-Oxley Act (Sarbanes-Oxley) requires management of public companies to include in their annual reports an assessment of the effectiveness of their financial controls. This report intends to provide practical assistance regarding current 404 implementation efforts. Based upon interviews with financial executives from 20 Fortune 500 companies, the report identifies common practices and provides insight on how current procedures can be improved and sustained in the long run.
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