Integrating Sarbanes‐Oxley controls into an investment firm governance framework

Abstract

Purpose

This paper seeks to describe how Sarbanes‐Oxley controls can be integrated into an investment company's overall corporate governance framework.

Design/methodology/approach

Outlines the elements of an effective corporate governance framework, describes the benefits of integrating Sarbanes‐Oxley controls and adopting an effective corporate governance framework, and recommends how to go about that integration process

Findings

Sarbanes‐Oxley controls put in place by many firms are disconnected from other governance controls designed for compliance with federal, state, and self‐regulatory‐organization regulations. Many firms are taking a holistic view of mitigating financial reporting risk by integrating Sarbanes‐Oxley controls into their distributed governance frameworks.

Originality/value

Provides useful advice on how to integrate Sarbanes‐Oxley controls into an overall corporate governance framework.

Citation

Anon, J.L., Filowitz, H. and Kovatch, J.M. (2007), "Integrating Sarbanes‐Oxley controls into an investment firm governance framework", Journal of Investment Compliance, Vol. 8 No. 1, pp. 40-43. https://doi.org/10.1108/15285810710739364