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Audit Analytics Trend Reports29 page report
published Feb 17, 2009
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Audit Analytics Trend Reports
SOX 404 - Internal Controls, now in its fourth year, requires many SEC registrants to adhere to its provisions for the first time. Annual reports from non-accelerated filers must contain a management assessment of the company’s internal controls over financial reporting – ICFR. Key findings include: The rate of adverse auditor attestations declined. Adverse filings increased to 18% when management-only assessments are added. The adverse auditor attestations filed by first-time accelerated filers are up. The percentage of adverse Section 404 filings associated with Financial Restatements declined. Non-accelerated filers disclosed a much higher rate of issues related to Segregation of Duties. GAAP Issues and other accounting failures continue to decline.
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| Source: | Audit Analytics
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| Author: | Audit Analytics Trend Reports
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| Document ID: | 9
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| Free Sample: |
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| Format: | | PDF |  |
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Sections |
| Title | Starting Page | Number of Pages |
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| Untitled | 1 | 29 |
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