[IMGCAP(1)]It's difficult to regulate good management practices, yet those in power - Congress, the Securities and Exchange Commission, and various self-governing standards bodies - are bound to continue to attempt to make good management practices the rule, rather than the exception.

To wit: After Enron faked out Wall and Main Streets while auditor Andersen blithely stood by, Congress passed the Sarbanes-Oxley Act in 2002. The close-the-barn-door-after-the-horse-got-out legislation brought along with it, among other rules, the SOX 404 audit of a public company's internal controls.

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