It is always fun for the editors at Treasury & Risk Management to uncover instances in which a savvy finance department figures out a smart enhancement on a best practice. That is exactly what is happening in our April cover story, Less Really Is More, which documents the continuing trials and tribulations around Sarbanes-Oxley's Section 404 audits. While many companies have not even automated their internal controls audit processes yet, T&RM tracked down a few creative managers who already went a few steps further–actually uncovering ways to improve upon the efficiencies that automation systems already can provide. It's a provocative piece, especially as companies move into the next round of internal and external audits for 404 and once again face the never-ending document searches and questions from auditors. The examples in the article may provide a few final pieces of convincing evidence to put in front of top management about why companies need to automate internal controls and finance processes in general.