A pathway to sustainability – Enhancing SOX performance

December 2016


Leading organizations are sustaining quality and cost effective SOX compliance – learn what these organizations have in common

It has been over a decade since SOX legislation came into enforcement, however some companies continue to experience inefficiencies in how compliance is obtained. By analyzing those compliance programs that have consistently performed and successfully sustained quality and cost effective SOX compliance, PwC has identified a set of common characteristics - the five attributes of SOX excellence - which are the focal point of this paper.    


The important balance between quality and cost effectiveness

While SOX compliance is not typically viewed as a strategic business initiative, companies that set a deliberate strategy for their SOX compliance program have proven quality and cost-effective compliance can be sustained in the face of unprecedented levels of business risks and compliance requirements.

Sarbanes Oxley Compliance Optimization
Sarbanes Oxley Compliance Optimization

Sustainable SOX programs: enabling quality and cost-effectiveness

Companies that take a strategic approach to establishing a clear vision, maintain the right risk focus, integrate the compliance structure, utilize a flexible talent model, and enable with technology are clearly demonstrating the most cost effective and highest quality SOX performance.

Clear vision

Continuous focus on sustaining a quality-driven, cost effective program that is built to keep pace with changes in the business and regulatory environment.

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Integrated structure

Multiple stakeholders formally involved in SOX compliance execution and, where applicable, leveraging other compliance activities.

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Flexible talent model

An effective balance between having specific expertise and managing fluctuating resource demands to deliver quality at the lowest cost of compliance.

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Risk focus

A top-down focus on risks of material financial statement misstatement throughout the SOX compliance lifecycle to enable a right-sized scope and approach.  

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Innovative technology

Technology and innovation to enable SOX compliance activities to drive efficiency, provide greater insight and lower the total cost of compliance.

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Contact us

Jason Pett
Risk Assurance Leader, PwC US
Tel: +1 (410) 659 3380

Michelle Hubble
Internal Audit Solutions Center of Excellence Leader, PwC US
Tel: +1 (309) 680 3230

Joseph DeVita
Partner, Internal Audit, Compliance and Risk Management Solutions
Tel: +1 (203) 539 4186

Princy Jain
Controls Testing & Monitoring Solutions Leader
Tel: +1 (408) 817 3870

Lisa Hauser
Managing Director, Internal Audit, Compliance & Risk Management Solutions, PwC US
Tel: +1 (612) 596 4740

Martin Preedy
Director, Internal Audit, Compliance & Risk Management Solutions, PwC US
Tel: +1 (917) 860 4556

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