Large and small companies handle Sarbox compliance differently

Large and small corporates are taking different approaches to how they comply with Sarbanes-Oxley Section 404, especially in th scope of their compliance programs and their use of software.

A recent survey by Parsons Consulting found that large companies (those with a market capitalisation of $1 billion or more) generally take a narrower approach to compliance, focusing primarily on financial reporting processes, while most smaller companies (those with a market capitalisation of $75 million to $1 billion) address operational controls as well.