The Evolution of SOX: Building a Mature Program

Michael Higgins
Michael Higgins The Trade Desk
Greg Nakamura
Greg Nakamura CNM, LLP
Emily Oberhand
Emily Oberhand AuditBoard

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Michael Higgins is the director of SOX at The Trade Desk with over 20 years of experience focused on internal controls and SOX compliance. Prior to joining The Trade Desk, Michael held roles in public accounting and corporate accounting and finance functions with companies such as Nike and JELD-WEN, where he was responsible for implementing and managing SOX programs. In addition, he spent three years in Central Europe working in risk management. Michael began his career at Delap, a large-local accounting firm in Portland, Oregon, in external financial audit and tax.

Greg Nakamura is a Partner in CNM’s Los Angeles office with over 15 years of experience in public and private accounting. He is responsible for identifying and pursuing opportunities to broaden the services and client base of the practice and providing guidance and project expertise as a primary staff and client resource. Greg has extensive experience in internal audit, business process improvement, compliance-based reviews, risk assessments, and control implementation and evaluation. Furthermore, Greg has served as the outsourced lead of Internal Audit reporting directly to their Audit Committee and has led clients through year-one SOX implementations.

Prior to joining CNM, Greg spent 8 years in Southeast Asia as the Chief Financial Officer for ZOE International, establishing key financial and operational programs to ensure control and efficiency as a nonprofit organization in the U.S., Australia, and Thailand. Additionally, Greg served as the International Director of Operations for The Exodus Road, Inc., where he directed anti-trafficking operations in Thailand, including field audits, investigations, and coordination with law enforcement for transnational child trafficking cases. Greg began his career at KPMG in external financial audit and risk advisory services. He spent nearly 8 years at KPMG and left as a manager.

Emily Oberhand, CPA, is a Senior Manager of Product Solutions at AuditBoard. Emily joined AuditBoard from PwC, where she specialized in both business process and IT SOX audits, as well as SOC reports, in the financial services industries.


The Sarbanes-Oxley Act (SOX) has been in existence for over 20 years, and the world of SOX has seen a transformation during this period. Managing a SOX program can be a complex and time-consuming process, requiring ongoing effort to stay ahead of evolving regulations and best practices. In this session, experts will share their insights on building an effective SOX program and how technology combined with a successful partnership between internal teams, third-party consultants, and external auditors contributes to maintaining a sustainable and mature program that can adapt to changing requirements.

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