RevenueRecognition.com in association with IDC, presents the findings from a survey of 220 business leaders on the perceptions of the costs and effectiveness of complying with Sarbanes-Oxley sections 302 and 404. The report shows that while costs are front-loaded, there is proportional value once companies get through the full compliance process. However, there are distinct differences between companies that crossed the compliance chasm and rated effectiveness equal to or higher than costs and those that did not. Other findings include total person-years required, average increases in external audit fees, key process risks, and automation plans.