Sarbanes-Oxley Compliance

SOX 404 Internal Controls Documentation & Testing

Section 404 of the Sarbanes-Oxley Act, the Management Report on Internal Controls, requires management of public companies to extensively document and report on internal control processes and procedures. PKM is well-prepared to assist with SOX 404 projects and has been assisting accelerated filers and nonaccelerated filers with SOX 404 documentation and testing compliance procedures since the new regulations went into effect. We also work to keep small business issuers informed of their requirements for compliance, as the final decision for these organizations has not yet been made.

SOX 404 IT Controls

Often public companies have well-established internal audit departments and resources to undertake the lion’s share of their SOX 404 requirements, but many of these same organizations lack internal IT audit resources to handle the documentation and testing of their technology infrastructures. PKM’s IT auditors can assist you with your IT-related SOX 404 documentation and testing procedures. We work with your established internal audit team or outsourced internal audit provider in an integrated fashion to take on only those technology pieces with which you need assistance.