Sarbanes-Oxley 20 years later: Sourcing Emerging Risks Part II

Overview

It would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation.

In this segment we will focus on sourcing of emerging risks by utilizing to COSO principles.