Few mature industries in the US have been immune from complex litigation of one sort or another. The Sarbanes-Oxley Act of 2002 coupled with the intense focus on corporate behaviour has raised risk levels for even more industries and companies, both in the US and abroad.
Although much has been written about the necessity of documenting internal controls and the cost of complying with Section 404 of Sarbanes-Oxley, experienced in-house practitioners in the US have for many years benefited from internal control techniques of their own that help take much of the risk out of complex litigation.
