Commentary: SOX compliance audits benefit from payroll narrative

08/20/2014 | Bloomberg BNA (free content)

Payroll can provide a narrative that can help with Sarbanes-Oxley compliance by documenting how internal controls are tested and monitored, writes Charlotte Hodges of Towers Watson. The narrative gives internal and external auditors details on the method used in testing the controls, Hodges writes.

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Bloomberg BNA (free content)

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