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- Title
The Dawn of Sarbanes-Oxley Efficiency and Effectiveness: A Financial Institution Perspective.
- Authors
Magliozzi, Rick
- Abstract
The article examines how financial institutions in the U.S. can reduce costs and increase effectiveness by restructuring and integrating Sarbanes-Oxley Act (SOX) compliance functions. A positive change can occur as companies move from a manual state to a more evolved systems-based, preventive and managed state, according to the article. Financial institutions also need to look at how key audit controls are defined and filtered, as well as consider how the approach is structured.
- Subjects
UNITED States; FINANCIAL institutions; COST control; COST effectiveness; UNITED States. Sarbanes-Oxley Act of 2002; AUDITING
- Publication
Bank Accounting & Finance (08943958), 2007, Vol 21, Issue 1, p43
- ISSN
0894-3958
- Publication type
Article