easy2comply Technology Provider
Dodd-Frank Strengthens Whistleblower Rights, Diminishes Employer Defenses (August 2010) resource Articles OCEG Reviewed
Introduction: On July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law. Dodd-Frank eliminates a number of defenses employers have used to defeat whistleblower claims under Section 806 of the Sarbanes-Oxley Act.
Compliance v. Culture: Employees Judge Ethical Conduct in the Workplace (2007) resource Articles OCEG Reviewed
Author: Patricia J. Harned, Ph.D., President, Ethics Resource Center
French Supreme Court Rules on SOX Whistleblowing Procedures in France (February 2010) resource Articles OCEG Reviewed
Introduction: On December 8, 2009, the French Supreme Court invalidated the whistleblowing procedures set forth in the Code of Business Conduct of Dassault Systèmes (“Dassault”). The Court found conflicts between the whistleblowing requirements of the Sarbanes-Oxley Act of 2002 and the provisions of French privacy and worker protection laws.
Whistleblower Claims Arbitrable Under SOX, 2nd Circuit Determines (2008) resource Articles OCEG Reviewed
Claims under the whistleblower protection provision of the Sarbanes-Oxley Act are arbitrable, the 2nd U.S. Circuit Court of Appeals ruled.
See Guyden v. Aetna Inc., 06-4954-cv
New York Law Journal, October 6, 2008, as posted at Law.com.
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Trust Services: A Better Way to Evaluate I.T. Controls (2005) resource Articles OCEG Reviewed
SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, some do not adequately assess technology controls.
SEC RULES SAY MANAGEMENT MUST BASE its evaluation of the effectiveness of internal controls over financial reporting on a recognized control framework issued by a group that followed due-process procedures.
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Board Adopts Rules for Annual and Special Reporting (PCAOB, 2008) resource Articles OCEG Reviewed
Section 102(d) of Sarbanes-Oxley provides that each registered public accounting firm shall submit an annual report to the board, and also may be required to report more frequently, to provide information specified by the board. The reporting requirements in the new rules are the first such requirements adopted by the board.
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Internal Audit Comes of Age (2008) resource Articles OCEG Reviewed
Among the many profound changes wrought by the Sarbanes-Oxley Act, one that has yet to win due recognition is the elevated status of internal auditors. Historically, internal audit was hardly considered a launch pad for executive careers in finance. Rather, it was often a stagnant pool in which financial types got stuck.
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Leveraging Auditing Standard No.5 to Streamline SOX Compliance (2008) resource Articles OCEG Reviewed
If you think that a lot of your enterprise’s resources are being drained on Sarbanes-Oxley (SOX) compliance, you’re not alone. Despite three years of experience with Sarbanes-Oxley, auditors and enterprises still struggle to achieve a balance between effective compliance, and the high cost sustaining the SOX initiative.
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