Description: From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 This session addressed aspects of the Sarbanes-Oxley Act, including a discussion of the history and purpose of the act, processes of compliance and their documentation, identification of key controls and testing for key control effectiveness.

Description: This paper reviews the process performed in the actuarial department at one company as an illustration of the process of complying with Sarbanes-Oxley. It also discusses costs and benefits.