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Auditing after SOX: Some Tips from the
Front Lines
Gordon Smith
he Sarbanes- information now
Oxley Act (SOX) The Sarbanes-Oxley Act (SOX) was the big event available to us
Twas the big event of last year. Auditors were scrambling to meet the because of the SOX
of the last year. Audit deadline. It was a monumental effort. But how can effort, I have
departments and exter- we turn SOX to our advantage? The author, an redesigned this semi-
nal audit firms were auditing consultant, gives us some tips from the nar from the ground
scrambling to com- front lines in the ongoing battle to comply with up. My new premise
plete the required SOX. What key questions should we be asking is to
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