In this episode, Matt Kelly returns to his journalism roots with a live report from TEC 2017, the Workiva user conference. We discuss some of the hot topics at the conference including possible repeal or modification of SOX sections 404 and 302. We consider how internal controls around financial reporting intersect with compliance internal controls and how SOX reporting has elevated effective compliance internal controls as required under the FCPA. We also discuss document and information security and the concept of a single source of truth. We take a deep dive into the subject in the areas of audit trails for documentation in an FCPA investigation and in the upcoming SEC requirements around CEO Pay Ratio Reporting.
For more insights, see Matt’s blog post SOX Compliance: Do Better Than a ‘C’ Grade
In this episode, we consider ‘a single source of truth’ and how SOX impacted FCPA internal controls.Click to tweet