Integrating Sarbanes-Oxley controls into an investment firm governance framework

摘要

Purpose – This paper seeks to describe how Sarbanes-Oxley controls can be integrated into an investment company's overall corporate governance framework. Design/methodology/approach – Outlines the elements of an effective corporate governance framework, describes the benefits of integrating Sarbanes-Oxley controls and adopting an effective corporate governance framework, and recommends how to go about that integration process Findings – Sarbanes-Oxley controls put in place by many firms are disconnected from other governance controls designed for compliance with federal, state, and self-regulatory-organization regulations. Many firms are taking a holistic view of mitigating financial reporting risk by integrating Sarbanes-Oxley controls into their distributed governance frameworks. Originality/value – Provides useful advice on how to integrate Sarbanes-Oxley controls into an overall corporate governance framework.