Financial Executives Research Foundation Issues Study of Internal Controls Reporting

Financial Executives Research Foundation (FERF), the research affiliate of Financial Executives International (FEI), has published a comprehensive report, "Control Deficiency Reporting," relating to the internal control requirements of Sarbanes-Oxley. The analysis is based on 968 internal control deficiencies and 1,000 remediation actions disclosed by 329 companies in their various SEC filings between November 1, 2003 and October 31, 2004.

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