Neuilly-sur-Seine le 13 décembre 2007 – Le cadre réglementaire définissant le contrôle interne aux entreprises évolue et s’élargit. Après les obligations imposées aux entreprises cotées aux Etats Unis (loi Sarbanes Oxley - Sox), celles de la Loi de Sécuri
Section 404 of the Sarbanes-Oxley Act requires public companies' annual reports to include the company's own assessment of internal control over financial reporting, and an auditor's attestation. Since the law was enacted, however, both requirements have
La Commission européenne se place en porte à faux du Sarbanes Oxley Act américain et réaffirme qu'elle laisse le libre choix aux entreprises de définir leur mode de contrôle interne.
In the five years since Sarbanes-Oxley was enacted, the percentage of accountants sitting on board audit committees has doubled, according to a new report.
Une tendance paradoxale au moment où l'article 404, mesure emblématique de la loi Sarbanes-Oxley, est très critiqué aux Etats-Unis.Au moment où les autorités américaines assouplissent les exigences de la loi Sarbanes-Oxley (SOX), diverses dispositions iss
A recent study has found that, thanks to Sarbanes-Oxley, the median fees earned by the top auditing firms have risen 345 percent in the last five years. The study also found that the nature of the work done by outside auditors has also changed dramaticall
One of the biggest threats to compliance isn’t rogue insiders or hackers, but a trusted tool: the lowly spreadsheet. Its life is unstructured, untracked, and unsecured—control challenges that can run afoul of everything from SOX to federal accounting rule
Vague guidance and lack of bright-line definitions led to an era of expensive, ultra-conservative audits. As a result, and under the advice of their auditors, many companies are now reining in their SOX efforts. What%u2019s changing? Experts detail the la
Of nearly 1,000 employees who have claimed Sarbox whistle-blower protection, many have seen their cases dismissed, and some have settled. But not one has ultimately prosecuted their case successfully.
WASHINGTON, May 24 (Reuters) - Bowing to complaints from businesses, the U.S. board that polices corporate auditors voted on Thursday to relax its controversial standard for auditing the internal financial controls of corporations.
