The Audit Analytics Internal Controls database covers all SEC registrants who have disclosed their assessments of internal controls over financial reporting.
- Use internal controls as a factor to gauge financial reporting quality
- Includes both management (SOX 404) and auditor (SOX 404b) assessments
- Find ineffective internal controls by accounting rule (GAAP/FASB) application failures
- Quickly pull a comprehensive list of companies that identified fraud as a control weakness
- Understand which internal controls companies have had the most difficult time establishing
Except for asset backed securities and registered investment companies, all SEC registrants are required to file Management’s Report on Internal Control Over Financial Reporting (ICFR). Note section 101(d) of the JOBS Act regarding exemptions for Emerging Growth Companies (ECGs). Accelerated filers (public float exceeds $75M) and large accelerated filers (public float exceeds $700M) are required to file both the auditor’s attestation and managements report on ICFR.
Find internal controls filed in accordance with Rule13a-15(f) of the Securities Exchange Act and Section 404 of the Sarbanes-Oxley Act.
|Module||Audit + Compliance|
|Coverage||All ’33 & ’34 Act Filers|
|Availability||Online • Data Feed • Excel • WRDS|
DocumentationAudit + Compliance
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