Description: This session 4 OF of the 2004 Valuation Actuary Symposium discusses the links among shareholder value, investor trust and Sarbanes-Oxley compliance. Approaches to designing, documenting and implementing sustainable control structures as required by Sarbanes-Oxley will be explored. Uses of these control systems to monitor, sustain and improve performance are discussed.

Description: After providing some preliminary Investment Section information, panelists discuss FASB issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.