When the SOX legislation passed, legislators and investors were concerned about the many instances of corporate fraud that had occurred. This concern manifested in several separate sections of the legislation including:

• Title V: Analyst Conflicts of Interest
• Title VIII: Corporate and Criminal Fraud Accountability
• Title IX: White Collar Crime Penalty Enhancement
• Title XI: Corporate Fraud Accountability

Many things have changed in 20 years since the introduction of Sarbanes-Oxley. Fraud is still a concern and in today’s world there are more and more ways that fraud can be conducted. Companies must remain vigilant in their efforts to vet out fraud and ensure their organizations have proper processes in place to protect their information and their shareholders.

This session provides a look at the concept of fraud – 20 years after the Sarbanes-Oxley legislation was passed.

Other Segments of Sarbanes-Oxley Update - 20 Years Later by Lynn Fountain.
Sarbanes-Oxley Update - 20 Years Later: Accounting Risk Assessment Considerations
Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 1
Sarbanes-Oxley Update - 20 Years Later: Evaluating Testing Processes
Sarbanes-Oxley Update - 20 Years Later: Sourcing Emerging Risks Part 2
Sarbanes-Oxley Update - 20 Years Later: Examining Fraud Risks