... weaknesses. © Emerald Group Publishing Limited 2013 IT governance IT control weakness Sarbanes‐Oxley 404 IT value Company performance Financial performance Sarbanes‐Oxley The Public Company Accounting Reform and Investor Protection Act of 2002, commonly referred...

...Ronald F. Premuroso; Robert Houmes Purpose The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both auditor and public‐company compliance with guidance found in the Sarbanes‐Oxley...