Who is in control of Sarbanes Oxley?

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The deadline for compliance with Section 404 of the Sarbanes-Oxley requirements (SOX) will come into force at the close of this fiscal year. Companies disclosing their results must implement an internal control structure to assure the accuracy of financial reports, evaluate the control structure periodically and make sure that controls are tested at least annually by an independent audit firm.

While IT, information security and systems management are not featured specifically in the regulations, the primary source of internal controls is within the IT systems that most companies rely on to track and produce financial data. The SEC has mandated the use of a 'recognised internal ...

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