De acuerdo con el estudio anexo, cumplir con lo establecido con la reciente ley
Sarbanes-Oxley, implica importante inversiones, contrastado con la baja
efectividad de los mismos.
In the survey, respondents were asked to rate the cost of six major
Sarbanes-Oxley compliance tasks as well the effectiveness of those tasks for
improving risk management. As shown in Figure 1 below, the costs and
effectiveness ratings were approximately even for activities such as
documenting accounting policies, certification and sign off on internal
controls, certification of financial statements, and responding to external
audit attestation processes. However, there were two exceptions:
1) The cost of documenting internal controls was rated substantially higher than
its effectiveness for improving risk management; and
2) The cost of remediation of weaknesses found was rated substantially lower
than its effectiveness for improving risk management.