Is SOX reform about to take off?

GIVEN the palpable anger and frustration that the Sarbanes-Oxley Act (SOX) has stirred up in the US business community in the past few years, it is easy to forget that the law was passed relatively smoothly, with little opposition from US corporations.

Back in 2002, with the US still reeling from the raft of accounting scandals that had broken the previous year, the law appeared to be another irritating regulation to which firms would have to comply, but a relatively benign one. Yet the law, and

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Investment banks: the future of risk control

This survey report explores the current state of risk controls in investment banks, the challenges of effective engagement across the three lines of defence, and the opportunity to develop a more dynamic approach to first-line risk control

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