A decade since the enactment of the Sarbanes-Oxley Act of 2002, the majority of executives and other professionals agree in a new survey that internal control over financial reporting structure in their organizations has significantly or moderately improved since compliance with the legislation became a requirement.

The study, by consulting firm Protiviti, polled nearly 600 executives and other professionals who are involved with or have a stake in the SOX compliance process.

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