KPMG’s 404 Institute has launched the Second Annual Section 404 Benchmark Survey to measure and document the differences in companies’ compliance efforts. Anyone involved in their organization’s compliance efforts, regardless of their role, is invited to participate by going to www.404institute.com and clicking on the “Features” section on the main page.

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• How has the number of key controls changed from Year One?
• Have deficiency rates gone down?
• What were the costs for Year Two and how do they compare to Year One?
• What will continue to be the biggest challenges?
• Did the effort and role of Internal Audit change?

The survey is conducted entirely online and is completely confidential. It should take approximately fifteen minutes to complete and participants will receive a detailed report of the findings in advance of the general summary that will be posted to the 404 Institute web site at a later date.

The 404 Institute, launched nearly two years ago, is dedicated to checking the pulse of companies engaged in the Sarbanes-Oxley 404 compliance journey and helping the marketplace stay current with the latest issues and related practices.