Risk-based Sox guidance finally approved by SEC and PCAOB
NEW YORK – In a widely expected move, the Securities and Exchange Commission (SEC) has voted unanimously to approve new, risk-based interpretive guidance for Section 404 of the Sarbanes-Oxley Act.
The guidance, first proposed last December, will allow managers to configure their internal audit process to their particular business model and focus specifically on the highest risk areas, rather than paying all issues the same, and often unnecessary, attention.
"Congress never intended that the 404 process should become inflexible, burdensome and wasteful. With the Commission's new interpretive
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