Good information security professionals don’t need a regulation to tell them it’s important to protect their business. But, overprotecting the business? That’s another matter. Section 404 of the ...

Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

In light of recent high-profile corporate and accounting scandals, UK regulators are proposing the introduction of a new “SOX-Lite” regime, based on the US Sarbanes-Oxley Act of 2002 (SOX), with the ...

Faced with a tidal wave of complaints about high costs and implementation difficulties, federal regulators say they will consider modifying rules and auditing standards related to the Sarbanes-Oxley ...