Keeping Pace with SOX Compliance: COSO, Costs, and the PCAOB

Abstract

This article summarizes the results of Protiviti’s 2014 SOX Compliance survey. For more information, visit www.protiviti.com/SOXsurvey.

Notes

i. Staff Audit Practice Alert No. 11, “Considerations for Audits of Internal Control over Financial Reporting,” October 24, 2013, PCAOB. www.pcaobus.org/standards/qanda/10-24-2013_sapa_11.pdf (accessed November 26, 2014).

ii. For more information, read Protiviti’s The Updated COSO Internal Control Framework: Frequently Asked Questions (Third Edition). www.protiviti.com/en-US/Documents/Resource-Guides/Updated-COSO-Internal-Control-Framework-FAQs-Third-Edition-Protiviti.pdf (accessed November 26, 2014).

Additional information

Notes on contributors

Brian Christensen

Brian Christensen is an Executive Vice President at Protiviti, a global consulting firm (www.protiviti.com). He is the global leader of Protiviti's Internal Audit and Financial Advisory Practice. He can be reached at [email protected].