In the last year or two, the fog surrounding Sarbanes-Oxley software was finally starting to clear, with a number of vendor offerings focused specifically on compliance, primarily with Sections 302 and 404, on management's responsibility for certifying financial results and internal controls, and with the documentation and testing of internal controls.That split software applications into several basic groups - those that help to document processes and internal controls, software that tests the effectiveness of internal controls, and applications used in the audit test process.

Examples of this last type of software include CaseWare's IDEA, ACL Services' Audit Control Language, and data-mining applications like Datawatch's Monarch Pro. SAS for Sarbanes-Oxley Compliance is another powerful statistical analysis and data-mining application from SAS Institute.

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