Executive compensation and internal audit compliance issues rank as the top concerns of corporate directors, according to a survey by the Columbia Business School Executive Education Division.

Nearly 40 percent of directors polled identified compensation, while one-third cited compliance with Section 404 of Sarbanes-Oxley as today's key issues in corporate governance, during a poll at the recent Columbia Executive Education course, "Accounting Essentials for Corporate Directors: Enhancing Financial Integrity."

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