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Literature review on sarbanes oxley act

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Post a Comment Only comments that conform to the natural laws of decency and formal language will be displayed on this blog. Author: Tony. It is a federal law that applies only in the USA. It establishes and also augments regulatory standards that must be adhered to by all public accounting and management firms; and company boards. This act requires the management team of a public company to verify the exactitude of their financial information.
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Internal Control System Literature Review

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Home Previous Page. Securities and Exchange Commission. The Commission has expressed no view regarding the analysis, findings, or conclusions contained herein. FASB currently evaluating most efficient approach a. Recent standards e.
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Article Review of Sarbanes Oxley

Year-end financial dislosure reports are also a requirement. An independent external SOX auditor is required to review controls, policies, and procedures during a Section audit. An audit will also look at personnel and may interview staff to confirm that their duties match their job description, and that they have the required training to safely access financial information. Specifically, SOX sections , and require the following parameters and conditions must be monitored, logged and audited:. Login activity success and failures.
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In: Business and Management. This Act will cause to lose risk takers and competiveness. The SOX Act was designed to keep companies honest.
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