Since the Public Company Accounting Oversight Board (PCAOB) began publishing inspection reports on external auditors, Protiviti has been measuring the effect of those reports on Sarbanes-Oxley (SOX) compliance activities in the annual SOX Compliance Survey. The biggest change in 2017 was an increase in testing information provided by entity (IPE). In fact, the testing of IPE for data used to execute key controls is a central tenet of the new SOX auditor attestation requirements. Also notable was a 13 percent year-over-year increase in the number of companies indicating that they were required to make a cybersecurity disclosure. This article details more of the findings from Protiviti’s latest Sarbanes-Oxley Compliance Survey.