Pillars of Integrity: Controls and Sarbanes-Oxley
Автор: Angele Risk Management Consulting LLC
Загружено: 2025-11-30
Просмотров: 2
Описание: The source material outlines the two primary structures foundational to maintaining financial integrity: a robust Internal Control Structure and the strict regulatory oversight established by the Sarbanes-Oxley Act (SOX). Internal Controls are defined as essential company policies designed to ensure accurate financial records and the safeguarding of assets through specific mechanisms, such as segregation of Duties and proper authorization procedures. The SOX framework, enacted in response to corporate fraud scandals, established the PCAOB and mandates personal certification of financial statements by CEOs and CFOs. The sources further distinguish between proactive Preventive Controls and reactive Detective Controls within the internal structure, while also illustrating how certain accounting errors affect financial results. Ultimately, this multi-layered deterrence system relies on the combination of strong internal oversight, external audits, and the deterrent effects of market punishment and legal enforcement to provide reasonable assurance of reliable reporting.
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