The costly road to compliance



Compliance with the Sarbanes-Oxley Act, the US corporate governance legislation introduced in the wake of Enron and other corporate fiascos, is proving a major undertaking for most companies, with some expecting to spend $100 million or more in meeting the requirements.

Section 404 of the Act, which requires the documentation of internal controls over financial reporting, is proving particularly onerous. But companies are finding that there are business benefits in compliance, while looking for

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