And you thought the first year was bad

As companies set out to construct a permanent system for 404 compliance, they see how much of a fill-in-the-gaps approach they used to pass muster in year one


Everyone knew that compliance with Section 404 of the Sarbanes-Oxley Act was never meant to be a one-time event. But as hard as it was making it through the first review of internal controls, the painful truth for many companies is that success in year one does not make getting through year two and beyond a slam dunk. In fact, for most companies, it will require embracing technology and a different focus on process and policy.

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