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The Sarbanes-Oxley Act, SOX, is an on-going migraine headache for corporate America because compliance is expensive, confusing and increasingly stringent. Companies are justifiably nervous about the uncertainty surrounding internal controls since no governing bodies have precisely determined what compliance with Section 404 actually means. Purchasing functions, especially, come under close scrutiny during a SOX audit because this is the place where fraud can easily occur. More than ever, finance leaders - like CFOs, Comptrollers and Internal Auditors - need to know the source of the data they use, and they need to understand how the systems work in order to gather reliable, accurate business data.

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Format:PDFSize:1,894 KB
Date:Sep 2008
Pages:7

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