Investors and auditors differ on Sarbanes-Oxley's effectiveness

At a US Senate Banking Committee hearing last month, The implementation of the Sarbanes-Oxley Act and restoring investor confidence, representatives from the institutional investment and auditing industries expressed divergent views on implementation costs, how stringent a role the Public Company Accounting Oversight Board (PCAOB) should play enforcing accounting provisions of Sarbanes-Oxley, and whether to erect an outright ban on non-auditing services such as tax planning and consulting at

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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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