Defining Issues: Companies Face XBRL Milestones and Begin Using 2011 Taxonomy

• 2010 Internal Controls Study of Technology Companies KPMG | Dec. 20, 2010 | Research The results of the 2010 survey demonstrated that the average number of key controls is down 10 percent, a decrease resulting from a 24-percent decline in the average number of IT General Controls (ITGC). Overall and across processes, automated key control percentages are either flat or down.

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• Leveraging Information Technology to Enhance Compliance Efforts 404 Institute | March 25, 2010 | Article Organizations can significantly benefit by taking a proactive stance to the increasing number of compliance challenges by optimizing their information technology (IT) efforts to achieve a unified view of their total compliance picture.

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• Fifth Annual Benchmark Study - Maintaining Your Control Environment in Turbulent Times 404 Institute | Dec. 15, 2009 | Research The KPMG 404 Institute's Fifth Annual Benchmark Study, Maintaining Your Control Environment in Turbulent Times, notes a significant shift in Sarbanes-Oxley section 404 compliance.

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