Sarbanes-Oxley Act Compliance: Trinity Industries’ Approach

1

Sarbanes-Oxley Act Compliance: Trinity Industries’ Approach

Introduction

Sarbanes-Oxley Act (SOX) compliance work majorly focusses on testing, implementing and designing of internal controls to ensure implicated processes of financial information production are correctly completed. Additionally, it ensures that the generated financial information is reliable. The paper analyzes Trinity Industries, a company that made processes and information technology changes in order to be compliant with the new set of SOX regulations.

Decisive elements

Two elements play a crucial role in the final decisions to engage SOX compliance. The first of these elements was enhanced financial disclosures. These are internal controls that are necessary to ensure that the…