Sarbanes Oxley - Committees and roles 605
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Following the release of Sarbanes-Oxley and new SEC regulations, organizations must create some committees. The results of failure to do the proper things: Material weaknesses
My opinion:
Project Team Section 404: Reports to Steering Committee
Steering committee Section 404: Reports to Certifying Officers and cooperates with Disclosure Committee
Disclosure committee: Reports to Certifying Officers and cooperates with Audit Committee
Certifying Officers and Audit Committee: Report to the Board of Directors