The Implications of SOX Enforcements for the Board
4/22/2009
J.H. Cohn recently conducted research on trends in SOX certification enforcement and implications for board members and senior corporate executives. The research suggests that government enforcement of Sections 302 and 906 is expected to ramp up. The time for government action is ripe for board members and senior executives to step up their oversight efforts in ensuring proper internal controls throughout the organization, thereby decreasing the risk of false certifications and the accompanying reputation damage to themselves and the companies
Click here to read “The Implications of SOX Enforcements for the Board” by Glenn C. Davis, partner and Corporate Governance Practice Leader at J.H. Cohn. This article originally appeared in Director's Monthly, a publication of the National Association of Corporate Directors.