The Accounting Experience
This year’s SOX Survey was done in the first quarter of 2020, before the full scope and impact of the COVID-19 pandemic was realised. However, it is still very relevant since, results largely reflect SOX programs and work performed in fiscal year 2019. More than 700 respondents from publicly held organisations participated in Protiviti’s 2020 Sarbanes-Oxley Compliance Survey. Therefore, we can get a great insight of what are the public companies' opinions are on some matters of sox. Please feel free to contact me if you have any questions. Reference: Protiviti SOX COMPLIANCE AMID A NEW BUSINESS EQUILIBRIUM https://www.protiviti.com/sites/default/files/2020-sox-survey-protiviti.pdf PCAOB Changes in Use of Data and Technology in the Conduct of Audits https://pcaobus.org/oversight/standards/research-standard-setting-projects/changes-use-data-technology-conduct-audits PCAOB CONSIDERATIONS FOR AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING https://pcaobus.org/Standards/QandA/10-24-2013_SAPA_11.pdf AICPA SOC for Service Organizations: Information for Service Organizations https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/serviceorganization-smanagement.html
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