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SOX 404: How do you control your internal control?
Author(s) -
Byington J. Ralph,
Christensen Jo Ann
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20116
Subject(s) - control (management) , task (project management) , business , accounting , internal control , advice (programming) , section (typography) , operations management , process management , computer science , management , engineering , economics , audit , advertising , programming language
Section 404 of the Sarbanes‐Oxley Act (SOX) makes most publicly traded companies report on the effectiveness of their internal controls. That can be a daunting task.But this article offers practical advice and valuable checklists that will make the job easier. © 2005 Wiley Periodicals, Inc.