Integrating SarbanesOxley controls into an investment firm governance framework

Purpose This paper seeks to describe how SarbanesOxley controls can be integrated into an investment company's overall corporate governance framework. Designmethodologyapproach Outlines the elements of an effective corporate governance framework, describes the benefits of integrating SarbanesOxley controls and adopting an effective corporate governance framework, and recommends how to go about that integration process Findings SarbanesOxley controls put in place by many firms are disconnected from other governance controls designed for compliance with federal, state, and selfregulatoryorganization regulations. Many firms are taking a holistic view of mitigating financial reporting risk by integrating SarbanesOxley controls into their distributed governance frameworks. Originalityvalue Provides useful advice on how to integrate SarbanesOxley controls into an overall corporate governance framework.