The controller's role in strategy implementation has changed due to SOX in a few ways. Basically, the controller must plan from a different angle in order to remain in compliance. Every section and provision of SOX must be complied with, or the company will face very serious penalties and other consequences. Therefore, the controller must consider every SOX provision when planning his/her strategy so that compliance is always met. For example, Section 302 ...
This solution explains how the controller's role in strategy implementation has evolved since SOX. Specific examples are also included.