New DTT publication on corporate governance
13 Feb 2003
The Sarbanes-Oxley Act of 2002 has rewritten the rules for corporate governance, disclosure, and reporting.
The new and proposed SEC rules that influence Sarbanes-Oxley are complicated and require immediate and decisive action. Sarbanes-Oxley focuses heavily on the critical role of internal control. It is a process in which a company's board of directors, management, and other personnel must actively participate to drive business success. In a new publication, Moving Forward - A Guide to Improving Corporate Governance Through Effective Internal Control, Deloitte & Touche (US) recommends developing an internal control program with a single methodology to address the provisions of both Sections 302 and 404 of Sarbanes-Oxley. The comprehensive five step program provides a reliable approach to linking effective internal controls to sound corporate governance. Click to (PDF 665k).