Ok I will check.

Very Informative.

Thank you all for your insights! Pardon me for being late, but I am doing research on SOX compliance, and this conversation raises some very challenging issues. On one hand, SOX compliance is there to protect the shareholders, and having controls in place benefits the bottom line. On the other hand, does non-compliance automatically mean there is wrongdoing, or do prohibitive costs create a necessity for essentially ethical people to find an alternative? Are smaller reporting companies, start-ups, etc., subject to the same sophisticated controls as a company as large as Apple? What are the ramifications of non-compliance? Are there penalties involved, or merely the hold up of audit sign-off until in compliance? Is “going private” a means of avoiding the scrutiny and oversight placed upon public companies, or just a means of avoiding the costs? Our audit fees are already exorbitant, and just the thought of increased cost makes my head pound. Your feedback is greatly appreciated!

COBIT 5 Foundation Course https://www.microteklearning.com/courses/cobit-5-foundation.html https://www.microteklearning.com/category/python.html https://www.microteklearning.com/category/isaca.html

Wishing good luck … Found a lot of excellent links in GOOGLE search of “interview questions for sarbanes oxley” that can help perpare the way. And take a look at Wikipedia on topics of “coso” “cobit” and “sarbanes oxley” reading in-depth to know the basics. Finally, research firm as much as possible in advance to know their products/services/culture/history, etc …

SOX is a detailed audit process to provide fiscal integrity & ensure a sound framework for investors. For Investor Relations team of employees, there is perhaps an indirect relationship to ensure this audit discipline gets done on timely, thoroughly, and transparent approach. For example, if SOX failures are noted by external audits & failure to correct issues occur – there is dangers could spill over to stock investors. And thus there is an oversight & support role for IR. Still, the more direct role of design & testing of controls is likely outside of scope (depending on role & responsibilities) of IR.

Bump. As if this wasn’t at the top of the list already. I thought I had posted something, but because it was STILL at the top of the list I couldn’t find it. Has posting dropped off that much or are all the questions answered? Wasn’t someone trying to buy this forum at one time? Here’s one question to add. Does anyone have any rule 10(b) 5 experience? What constitutes discovery of the violation in the case of concealment oF THE fraud? Does statute of repose mean if you do not discover in three years the fraud goes in the books as if it was adjudicated? Would state statutes of garden variety fraud substitute for 10 (b)5? As if any judge even follows the rules anyway… PLEASE HELP IF YOU HAVE ANY INFORMATION.