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Technology Implications of Sarbanes-Oxley

sections of Sarbox have implications for content, document and processes technologies. Section 302 explicitly puts the accountability burden on chief executives with hefty fines and criminal ramifications for material financial misstatements. Section 404 requires companies to document financial reporting controls in great detail and create a system to monitor and test effectiveness. If manageme......

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Source:wistechnology.com By Ronald Kral 01/28/04


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