Certifying officers need an organizational structure that facilitates ongoing compliance with Sarbanes-Oxley (SOX) Sections 302 and 404. Whether embedded or independent, reporting to a C-level executive or housed within internal audit (IA), risk control specialists can play a vital role. Through their knowledge of risk, SOX requirements and business processes, they ensure consistent compliance enterprisewide and effectively evaluate the risk at critical interface points between business functions.

This tool integrates risk control specialist questions to consider for measuring and improving an organization’s SOX compliance process.