MELVILLE, N.Y., Jan. 6 /PRNewswire/ -- It has been almost eight years since the passage of the Sarbanes-Oxley Act ("SOX"), yet companies still report inefficiencies in their implementation of internal accounting controls, according to a new survey by Ajilon Finance Solutions, a leading provider of senior level financial and operations expertise. The survey polled 210 accountants in conjunction with the Institute of Management Accountants' Inside Talk Webinar Series. It revealed that 73 percent of finance professionals believe their company could be more efficient in the implementation of Section 404(b) of the Sarbanes-Oxley Act, one of the most contentious and costly aspects of SOX requiring management and external auditors to report on the adequacy of the company's internal control over financial reporting.