CAQ Pulse Poll: CFO Perspectives on the Sarbanes-Oxley Act
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1 CAQ Pulse Poll: CFO Perspectives on the Sarbanes-Oxley Act MAY 2017
2 Overview 79% of chief financial officers (CFOs) feel that the overall quality of information in audited financial statements has improved since the enactment of SOX. 85% of CFOs believe the internal control over financial reporting (ICFR) audit function has either greatly (34%) or somewhat (51%) helped their company. Top reasons for why the audit function helps the company include building trust among stakeholders and customers (26%), helping to produce accurate financial reporting (21%), and making the process more streamlined (21%). Notes This survey was fielded by the Glover Park Group, March 27 April 18, The number of survey respondents was 105 CFOs of publicly traded, US companies. Data collection mode was internet (75 respondents) and phone-to-web (30 respondents). Components may not add up to 100% because of rounding. 2
3 Questionnaire 1. As you may know, the Sarbanes-Oxley Act (SOX) was passed in 2002 to strengthen financial reporting and improve audit quality after the fall of companies like Enron and WorldCom. Do you feel that the overall quality of information in audited financial statements has improved, not improved, or stayed about the same since the enactment of the SOX? Improved 79% Stayed about the same 19% Not improved 1% Not sure 1% 2. To what degree do you feel the external audit of a company s internal control over financial reporting (or ICFR) has helped your company, if at all? It has greatly helped my company 34% It has somewhat helped my company 51% It has not helped my company much 11% It has not helped my company at all 5% Don t know 0% My company is not subjected to this provision of the Sarbanes-Oxley Act 0% Categories It has helped my company 85% It has not helped my company 15% 3
4 3. You indicated that the external audit of a company s ICFR has [answer from Q2]. In two to three sentences, please explain why this is the case. Note: In some cases, responses were double-coded. % Greatly/somewhat helped my company n=89 Builds trust among stakeholders / customers 26% Accurate financial reporting 21% Process is more streamlined 21% Better transparency 16% Helps us to improve as a company 13% Helps to tighten controls 11% Unbiased way of auditing 9% Better compliance 7% Better insights for management 3% Other 5% % Not helped much/not at all n=16 4. Which of the following best describes the value that you place on an ICFR audit? Select all that apply. It provides an independent assessment to help identify and understand the financial statement reporting risks and mitigate them accordingly An audit of ICFR can serve as a warning sign that shows where financial statement reporting controls could be improved It provides a mechanism to hold my team accountable and help ensure accurate financial reporting 30% 26% 22% All of the above 45% An audit of ICFR has no value to my efforts to provide accurate financial reporting 8% 4
5 5. Do you agree or disagree with the following statement: Overall, the benefits of the Sarbanes-Oxley Act outweigh or are equivalent to the costs for my company. Strongly agree 36% Somewhat agree 43% Somewhat disagree 9% Strongly disagree 11% Don t know 2% Categories Agree 79% Disagree 18% 6. Do you agree or disagree with the following statement: The cost of compliance with the Sarbanes-Oxley Act has decreased over time for my company. Strongly agree 27% Somewhat agree 35% Somewhat disagree 24% Strongly disagree 9% Don t know 6% Categories Agree 62% Disagree 32% 5
6 Screening Questions 1. What is your title? Chief financial officer 100% Chief executive officer 0% Chief operating officer 0% Accountant 0% Vice president 0% Managing director 0% Associate 0% Other 0% 2. Which best describes the type of company you work at? Publicly traded 100% Limited liability company 0% Privately owned 0% Other 0% Don t know 0% 3. Including full-time (35 hours/week or more) and part-time (less than 35 hours/ week), how many employees does your company currently have? Less than 10 0% % % % % 500 or more 48% 6
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