title: Time for a second look at SOX compliance.
abstract: Incentives for tax-exempt healthcare organizations to comply with the Sarbanes-Oxley Act (SOX) abound from many quarters, including government, various associations, and the capital markets. New proposals from the Securities and Exchange Commission and the Public Company Accountability Oversight Board will streamline the processes of SOX compliance, even as the cost of compliance is dropping. Voluntary SOX compliance can best be achieved by adopting a four-phased control rationalization approach to implementation and maintenance.
authors: Deloitte & Touche USA, LLP, Orlando, FL, USA. jbigalke@deloitte.com
authors: John T
authors: JT
authors: Bigalke
authors: Stephen J
authors: SJ
authors: Burrill
mesh_terms: D004469:Economics, Hospital; D019983:Guideline Adherence / Q000458:organization & administration*; D009042:Motivation; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States