How Section 404 can help deter fraud: more than simply an exercise in compliance, Sarbanes-Oxley's section on internal controls can be a good starting point for reinvigorating measures to identify and halt manipulation of financial reporting and asset misappropriation

The Sarbanes-Oxley Act of 2002's mandate for authoritative documentation is expected to enhance a company's internal control structure to add prevention--not just detection--of fraud. Within the regulations are management's requirements [...]