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Flirting with SOX 404.
- Source :
-
Strategic Finance . Sep2007, Vol. 89 Issue 3, p48-53. 6p. 1 Illustration, 4 Charts. - Publication Year :
- 2007
-
Abstract
- This article discusses U.S. legislation known as the Sarbanes-Oxley Act of 2002, which requires management of companies to assess the effectiveness of internal controls over financial reporting and to report their findings publicly. The legislation mandates that auditors attest to management's findings, perform an independent assessment, and issue a separate report.
Details
- Language :
- English
- ISSN :
- 1524833X
- Volume :
- 89
- Issue :
- 3
- Database :
- Academic Search Index
- Journal :
- Strategic Finance
- Publication Type :
- Periodical
- Accession number :
- 26485980