Marian Exall

Establishing New Complaint Procedures: Audit Committees Under the Sarbanes-Oxley Act

• November 1, 2004

Responsibility for handling employee complaints is new to audit committees. Committee members shouldn't rely on existing structures that direct complaints to management. Fraud examiners can help audit committees comply with the intent and spirit of section 301 of the U.S. Sarbanes-Oxley Act.

Written By: Marian Exall, John D. Capers

• • Accounting and Auditing