Life after SOX

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<namePart>Sheridan, Fiona</namePart>
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<namePart>The Association of Insurance and Risk Managers</namePart>
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<abstract>With the main players in the drama that created Sarbannes-Oxley (SOX) taking the final curtain calls and leaving the stage, what does the world look like after SOX? Four years after the passage of the legislation, it is still criticised for being too costly, and for allegedly undermining America's entrepreneurial business spirit. Many remain wary of the shadow cast by SOX, particularly in respect of Section 404 on internal controls over financial reporting, where significant costs have been incurred</abstract>
<note type="statement of responsibility">Fiona Sheridan</note>
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<topic>Ley Sarbanes-Oxley</topic>
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<topic>Empresas</topic>
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<topic>Control interno</topic>
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<topic>Control de gestión</topic>
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<topic>Control de entidades financieras</topic>
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<title>Strategic Risk : latest risk and corporate governance solutions</title>
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<publisher>London : Newsquest Specialist Media : AIRMIC</publisher>
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<text>nº 36, September 2006 ; p. 10-13</text>
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