Reviewing the cost, time, effort and processes of SOX.

Protiviti's Sarbanes-Oxley Compliance Survey found, among other things:

* SOX compliance efforts have moved in-house for most organizations.

* Compliance costs for companies in their fourth year of compliance or beyond can fall as much as 50 percent from year one costs.

* Most organizations spend in the range of $100,000 to $1 million annually on compliance-related activities.

* Most organizations outsource the highest percentage of SOX work during the first year of compliance and less in subsequent years.

* Many companies have an opportunity to automate more of...