From The Bulletin: Volume 1, Issue 3
Executive management has always been responsible for the quality and fairness of public reporting. However, under the Sarbanes-Oxley Act of 2002, the risks are higher and the consequences of failure are more significant. This sample questionnaire addresses executive certification requirements.
A few sample questions include: Have you discussed the company’s disclosure controls and procedures with management? Has management taken a process view to address these requirements? Are you satisfied that the disclosure controls and procedures are designed effectively?