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Technology helps but the best way to reduce Sarbox cost is with people

The heartbeat of strong controls is clearly in the hands of people. While the movement to automate controls has appropriately gained momentum in an effort to reduce testing efforts and maximize operating effectiveness, the majority of entity-wide controls rely upon people.

Investing in your people and culture, which is the essence of entity-wide controls, is......

Full article >>> nothing new. However, they are coming to the forefront largely due to section 404 of Sarbanes-Oxley (SOX), which requires public companies to evaluate and report on ICFR in their annual report to the Securities and Exchange Commission. Still, many managers and internal auditors continue to miss opportunities to adequately a......

Full article >>> , missed deadlines, concerns of overwhelming workloads, confusion over roles, high staff turnover, and excessive absences.

Invest in monitoring activities since controls tend to deteriorate over time when there is little or no monitoring. Objective supervisors can and should play a key role.

Candid look

In conclusion, companies can greatly benefit by inves......

Full article >>> ts made in the above column are solely those of the author, and do not necessarily reflect the views of Wisconsin Technology Network, LLC.

WTN accepts no legal liability or responsibility for any claims made or opinions expressed herein.......

Full article >>>
'"/> By Ron Kral 06/20/07

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