http://accountingeducation.com/news/news5180.html
RECENT SURVEY REVEALS 92% OF INTERNAL AUDITORS POLLED HAVE IDENTIFIED GAPS IN THEIR OWN COMPANY'S INTERNAL CONTROLS Source: PR Newswire Date: 23 June 2004
Significant work remains to be done in this area is one finding of this resource. I thought the 7 challenges identified by the auditors was the most interesting part of the article. The top three are insufficient resources, documentation issues and communication issues. Are the internal auditors communicating with the external auditors about SOX? This was discussed...I had some trouble retrieving the entire article back to the site in which it was originally published, http://www.prnewswire.com, but this summary at accountingeducation.com is an interesting one. I had wondered about how big the sample was for instance.

http://news.com.com/Oracle+president+backpedals+on+%2527oligopoly%2527+report/2100-1012_3-5239784.html?tag=nl
Oracle president backpedals on 'oligopoly' report By Alorie Gilbert
The Justice Department is trying to block Oracle's hostile takeover of Peoplesoft, and played back a video of a 2002 deposition in which the Oracle president had mentioned that SAP, Oracle and Peoplesoft comprised an oligopoly. Now the comments are being revisited, in terms of whether they are correct in an economic sense.

http://www.fei.org/files/spacer.cfm?file_id=1039
Fraud: The Role Of The Audit Committee, By Deloitte and Touche

This special edition of the Audit Committee brief addresses increased responsibilities and approaches that audit committee members need to be aware of pertaining to fraud. The brief gives a history of events, and some good resources.

http://www.insight-mag.com/insight/04/05-06/feat-1-pt-1-AllInTheDetails.asp

Sarbanes Oxley compliance recommendations by Carolyn Tang, IL CPA Society Insight Magazine
This article is talking about the problems with some of the content management issues that SOX has proposed. Another new acronym for us to learn...ECM stands for electronic content management. Some interesting points within this article was about how organizations might tend to overbuy, and that really strategic alliances with your existing IT vendors, might be better than jumping into new alliances.