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20 YEARS of SOX Compliance

S ome corporate compliance professionals might be too young to remember it, but many moons ago — actually, more like ɿɽɽʁʲļñÕŖĔİÑʼËĔČĭĆõ²čËÕʽţİĴļ²čÑ êĔİÕČĔĴļČÕ²čļţč²čËõ²ĆËĔČĭĆõ²čËÕʞŖõļñļñÕ čÕŖĆŘÕč²ËļÕу²İʲčÕĴʴcŗĆÕŘËļʣEčļÕİč²Ć controls were all about tracking revenue and expenses, who accessed which accounts at what time and how managers could really know that corporate assets were used as management intended. Since then, the scope of corporate compliance ñ²ĴÕŗĭ²čÑÕÑÕčĔİČĔŁĴĆŘļĔõčËĆŁÑÕ²čļõʴ ËĔİİŁĭļõĔčʞËŘÊÕİĴÕËŁİõļŘʞѲļ²ĭİõŕ²ËŘʞļñõİÑʴ party risk management and more. At the heart of all those issues, however, the goal is still the Ĵ²ČÕʝļĔÊŁõĆѲĴÕļĔêõčļÕİč²ĆËĔčļİĔĆĴļñ²ļ can assure employees follow the rules and use corporate assets as intended. So what lessons can today’s ethics and

Ethics & compliance lessons from two decades ƺƀх ļǠŗļưŧǨЗȚƥŧț

Matt Kelly Guest Editor

20 | March 2024

Q&A: 20 years of SOX compliance

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