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With most U.S. public companies wrapping up their first year of compliance with the Sarbanes-Oxley Act, CFOs and other finance executives are taking stock of how the new requirements are changing the way they operate. Many spent that first year using existing systems and processes to comply with the law and meet the deadlines it imposed. Now, in their second year, companies are looking ahead to how they can make controls management more efficient and less expensive--that is, to make Sarbanes compliance more an ongoing process than a discrete project.