SOX Compliance Under COVID-19: Considerations for Completing Quarterly Assessments
Terry Hartzog, Protiviti Managing Director, and Kristen Kelly, Protiviti Associate Director
A question receiving heightened attention recently is the quarterly evaluation of deficiencies identified in companies’ Sarbanes-Oxley (SOX) programs. Many organizations are considering whether a formal quarterly control deficiency analysis needs to be performed and documented to the same extent as the annual control deficiency analysis.
In this article, we provide a brief reminder on guidance and disclosure requirements, highlight current U.S. Securities and Exchange Commission (SEC) insights and trends, and provide practical considerations that organizations can apply today.
Quarterly Compliance Assessment Audit Report