--- title: Internal Controls Blog by Vibato | Sarbanes-Oxley (2) description: Sarbanes-Oxley | Tips about internal controls, Sarbanes-Oxley 404 compliance, & Fraud Allegations (2) --- [![VIBATO](https://www.vibato.com/hs-fs/hubfs/images/logo-184x54-v1a-retina.png?width=184&name=logo-184x54-v1a-retina.png "VIBATO")](http://vibato.com/) [Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/) 1-888-4-VIBATO [![VIBATO](https://www.vibato.com/hs-fs/file-555701954-png/images/logo-vibato-v2.png?width=184&name=logo-vibato-v2.png "VIBATO")](https://www.vibato.com/) ![](https://www.vibato.com/hs-fs/hub/92953/file-547255403.png?width=219&height=25&name=file-547255403.png) [COSO 2013 COMPLIANCELearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-services) [CONTROLS TESTING SERVICESLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [SEGREGATION OF DUTIES ANALYSISLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [RISK MANAGEMENTLearn More](http://classic-migration-sandbox-92953.hs-sites.com/financial-risk-assessment) [INTERNAL CONTROLSLearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-processes) ### [Try US](http://classic-migration-sandbox-92953.hs-sites.com/see-our-comprehensive-demo) ### [Compare US](http://classic-migration-sandbox-92953.hs-sites.com/compare-us) ### [Get a Quote](http://classic-migration-sandbox-92953.hs-sites.com/discover-the-only-value-based-industry-solution) ## [COSO 2013 Tips: How your 10-K language will change....](https://www.vibato.com/blog/bid/101401/COSO-2013-Tips-How-your-10-K-language-will-change) Posted by Teresa Bockwoldton May 16, 2014 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-457109129-jpg/images/vibato-logo-coso1.jpg) ](https://www.vibato.com/blog/bid/101401/COSO-2013-Tips-How-your-10-K-language-will-change) Here's a quick tip on how your 10-K language may need to change to represent your compliance with the new COSO 2013 standards / Sarbanes-Oxley. Remember, this is due by 12/15/2014, it is not optional, and if you directly reference the 1992 guidance like most companies do, you will need to make this edit. [Read More](https://www.vibato.com/blog/bid/101401/COSO-2013-Tips-How-your-10-K-language-will-change) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/101401/COSO-2013-Tips-How-your-10-K-language-will-change#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [Accounting Tip of the Day](https://www.vibato.com/blog/topic/accounting-tip-of-the-day), [Securities and Exchange Commission](https://www.vibato.com/blog/topic/securities-and-exchange-commission), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [COSO](https://www.vibato.com/blog/topic/coso), [COSO 2013](https://www.vibato.com/blog/topic/coso-2013), [SEC](https://www.vibato.com/blog/topic/sec) ## [Sarbanes-Oxley COSO 2013 Tip: How to Address Principle 10](https://www.vibato.com/blog/bid/101225/Sarbanes-Oxley-COSO-2013-Tip-How-to-Address-Principle-10) Posted by Teresa Bockwoldton May 6, 2014 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-457109129-jpg/images/vibato-logo-coso1.jpg) ](https://www.vibato.com/blog/bid/101225/Sarbanes-Oxley-COSO-2013-Tip-How-to-Address-Principle-10) There are 17 Principles discussed in the new COSO 2013 guidance that every public company must demonstrate compliance with by 12/15/2014.  [Read More](https://www.vibato.com/blog/bid/101225/Sarbanes-Oxley-COSO-2013-Tip-How-to-Address-Principle-10) 1 Comment [Click here to read/write comments](https://www.vibato.com/blog/bid/101225/Sarbanes-Oxley-COSO-2013-Tip-How-to-Address-Principle-10#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [segregation of duties](https://www.vibato.com/blog/topic/segregation-of-duties), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [internal control](https://www.vibato.com/blog/topic/internal-control), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [COSO 2013](https://www.vibato.com/blog/topic/coso-2013), [Sarbanes-Oxley for Non-Profits](https://www.vibato.com/blog/topic/sarbanes-oxley-for-non-profits) ## [COSO 2013 Best Practices - What are they?](https://www.vibato.com/blog/bid/101128/COSO-2013-Best-Practices-What-are-they) Posted by Teresa Bockwoldton April 30, 2014 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-457109129-jpg/images/vibato-logo-coso1.jpg) ](https://www.vibato.com/blog/bid/101128/COSO-2013-Best-Practices-What-are-they) Here is a great story about our customers experience with trying to switch from COSO 1992 to COSO 2013. [Read More](https://www.vibato.com/blog/bid/101128/COSO-2013-Best-Practices-What-are-they) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/101128/COSO-2013-Best-Practices-What-are-they#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [Accounting Tip of the Day](https://www.vibato.com/blog/topic/accounting-tip-of-the-day), [audit](https://www.vibato.com/blog/topic/audit), [best practices](https://www.vibato.com/blog/topic/best-practices), [internal audit](https://www.vibato.com/blog/topic/internal-audit), [sox compliance](https://www.vibato.com/blog/topic/sox-compliance), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [COSO](https://www.vibato.com/blog/topic/coso), [COSO 2013](https://www.vibato.com/blog/topic/coso-2013), [corporate governance](https://www.vibato.com/blog/topic/corporate-governance) ## [Sarbanes-Oxley: Whistleblower Protection Extended to Consultants](https://www.vibato.com/blog/bid/100263/Sarbanes-Oxley-Whistleblower-Protection-Extended-to-Consultants) Posted by Teresa Bockwoldton March 7, 2014 - [Tweet](https://twitter.com/share) [![](https://www.vibato.com/hs-fs/file-566940938-jpg/images/whistleblower2.jpg) ](https://www.vibato.com/blog/bid/100263/Sarbanes-Oxley-Whistleblower-Protection-Extended-to-Consultants) Now this is interesting. Whistleblower protection laws previously did not apply to contractors so, as a for instance, if and accountant were to find fraud, they could not report it to the SEC or PCAOB without risking a lawsuit for violating their non-disclosure agreement and they were not protected under Section 806 of the Sarbanes-Oxley Act (whistleblower section). This was the reality for all consulting firms. We were essentially required to keep our mouths shut or suffer literally being sued into the ground for trying to “do the right thing.” This was always a concern for us consulting firms because “doing the right thing” is required by the SEC and PCAOB or you could face sanctions that would never allow you to work with a public company again; however, if you did “do the right thing,” then you could literally face losing your business, home, and career for violating your contract with your fraudster customer. This was a serious dilemma. [Read More](https://www.vibato.com/blog/bid/100263/Sarbanes-Oxley-Whistleblower-Protection-Extended-to-Consultants) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/100263/Sarbanes-Oxley-Whistleblower-Protection-Extended-to-Consultants#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [whistleblower policies](https://www.vibato.com/blog/topic/whistleblower-policies), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley) ## [Sarbanes-Oxley & PCI: What is a 'complex' password?](https://www.vibato.com/blog/bid/97748/Sarbanes-Oxley-PCI-What-is-a-complex-password) Posted by Teresa Bockwoldton October 29, 2013 - [Tweet](https://twitter.com/share) I found an interesting article from intuit relating to IT General Computer Controls (ITGCC) and what is the definition of a minimum requirement for a password to be accepted as 'complex.' According to the article from [Intuit](http://support.quickbooks.intuit.com/Support/pages/inproducthelp/Core/QB2K12/ContentPackage/Core/Passwords/Passwords_complex_password.html): [Read More](https://www.vibato.com/blog/bid/97748/Sarbanes-Oxley-PCI-What-is-a-complex-password) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/97748/Sarbanes-Oxley-PCI-What-is-a-complex-password#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [Accounting Tip of the Day](https://www.vibato.com/blog/topic/accounting-tip-of-the-day), [ITGCC](https://www.vibato.com/blog/topic/itgcc), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [Internal Control Education](https://www.vibato.com/blog/topic/internal-control-education), [internal control tips](https://www.vibato.com/blog/topic/internal-control-tips) [Previous](https://www.vibato.com/blog/topic/sarbanes-oxley/page/1) [All posts](https://www.vibato.com/blog/all) [Next](https://www.vibato.com/blog/topic/sarbanes-oxley/page/3) ### Register Below to Receive Updates & Useful Information ### Download the "5-Step Vibato Difference" [![Internal Controls Training](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf) ### Follow Us ### Download the 'Vibato Internal Control Suite Product Overview' [![Best Practice Approach to Internal Controls](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/38f1156b-ef31-4136-ac75-6e94a28302d9.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/38f1156b-ef31-4136-ac75-6e94a28302d9) ### Our CEO Says... 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