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Overview:
While many management teams, board of directors, audit committees see Sarbanes-Oxley Act of 2002 as an administrative and compliance exercise, this paper encourages companies to think outside-the-box and use the regulation as an excuse to improve business processes. Forward thinking companies are indeed leveraging the Sarbanes-Oxley 404 compliance requirements to define a higher standard in financial reporting, ensuring that their companies deliver on 5 key "Value drivers" discuss in the paper.
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