Propuesta de metodología para preparar el cumplimiento de los requerimientos de la sección 404 de la Ley Sarbanes-Oxley, bajo un enfoque integral por procesos en un potencial emisor privado extranjero colombiano, para incrementar la probabilidad de éxito del programa de cumplimiento de la Ley Sox

Abstract

This work presents a methodology proposal for the preparation in compliance with the requirements of the Sarbanes Oxley Law Section 404, Evaluation of Internal Control over Financial Reports (hereinafter, SOX-404), in a potential Colombian Foreign Private Issuer, within the framework of a comprehensive process management. The methodology identifies the requirements of the standard and establishes the activities, and their execution order, that must be carried out to ensure adequate preparation for the evaluation of compliance with the SOX-404 requirements.