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Control Deficiency Reporting

Review and Analysis of Filings During 2004

Control Deficiency Reporting by Parveen P. Gupta
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This research study reviews and analyzes the control deficiency disclosures made by 329 companies in their various Securities and Exchange Commission (SEC) filings over a 12-month period from November 1, 2003 to October 31, 2004, prior to the November 15, 2004 effective date of the Public Company Accounting Oversight Board’s (PCAOB’s) Auditing Standard No. 2 (AS2), “An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.” It analyzes more than 950 such disclosures in a number of important categories to identify trends to help users of financial statements better understand the nature of control deficiency reporting made by SEC registrants. To illustrate how the trends listed in this research study relate to specific areas of our analysis, many examples of these disclosures are provided.
Financial Executives Research Foundation; May 2005
50 pages; ISBN 9781933130057
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Title: Control Deficiency Reporting
Author: Parveen P. Gupta; Tim Leech
Subject categories