Financial Executives Research Foundation (FERF), the research affiliate of Financial Executives International (FEI), has published a comprehensive report, "Control Deficiency Reporting," relating to the internal control requirements of Sarbanes-Oxley. The analysis is based on 968 internal control deficiencies and 1,000 remediation actions disclosed by 329 companies in their various SEC filings between November 1, 2003 and October 31, 2004.

"Control Deficiency Reporting" was researched and prepared by Parveen P. Gupta, the Frank L. Magee Distinguished Professor of Accounting at Lehigh University, and Tim Leech, Principal Consultant and Chief Methodology Officer with Paisley Consulting.

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