Increasing process and control documentation necessary for high-risk processes is driving change in 66% of survey respondents' Sarbanes-Oxley compliance processes, according to the 2013 Sarbanes-Oxley Compliance Survey by Protiviti. Another driver of change, cited by 60% of the respondents, is the growing amount of time necessary for walkthroughs and documentation around processes. Much of this new emphasis is the result of inspection reports from Public Company Accounting Oversight Board.

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