Getting to the heart of the problem: meaningful evaluation of the control environment is the real key to preventing financial reporting fraud

Authors :: Roth, James
Source :: Internal Auditor. April 2004, Vol. 61 Issue 2, p31, 2 p.
Publication Year :: 2004
Abstract: COMPANIES ARE SPENDING enormous time, energy, and consulting fees documenting and testing detailed financial control activities to comply with Section 404 of the U.S. Sarbanes-Oxley Act of 2002. But if [...]

Subjects :: Audit committees -- Management -- Methods -- Usage
Internal auditing -- Evaluation -- Methods -- Quality management -- Usage
Business -- Surveys
Banking, finance and accounting industries
Business
Company business management
Management
Quality management
Evaluation
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