Source: "The Sarbanes-Oxley Act
of 2002: Strategies for Meeting New Internal control Reporting challenges: A White Paper" by Pricewaterhousecoopers
Through an assessment questionnaire accessible by process owners, Protiviti clients can document the effectiveness of their internal controls and ensure compliance with the Sarbanes-Oxley Act
The PCAOB is formulating its inspection program for auditors of financial statement issuers in accordance with the Sarbanes-Oxley Act
Compared with the internal control system of the Sarbanes-Oxley Act
, the German risk early recognition system is narrower in scope because it highlights but doesn't exclusively aim at going-concern uncertainties and more general in that it does not focus on information related to financial accounting.
The Sarbanes-Oxley Act
, which makes corporate leaders criminally liable for false certification and tampering with records, could open the door to additional D&O claims, Schlesinger said.
There, members can find a summary analysis of the Sarbanes-Oxley Act
, SEC rulemaking actions, AICPA comment letters and more.
New SEC regulations, including the Sarbanes-Oxley Act
, are changing companies' approaches to managing regulatory compliance and litigation risks.
This announcement has been made despite the fact that the obligations set out by the Sarbanes-Oxley Act
in terms of internal controls only apply to European companies listed in the United States as from the 2006 fiscal year.
DuBoff, vice-president of the New Jersey state board, said it would take time to determine whether regulations derived flora the Sarbanes-Oxley Act
and the PCAOB accomplish what they were meant to do.
The Sarbanes-Oxley Act
, coupled with increased regulatory mandates and guidelines for businesses, have made it imperative that we consistently demonstrate that we have adequate controls and safeguards in place when delivering and supporting data belonging to our customers," said Richard Northing, executive vice president and chief operating officer of Intraware.
That kind of thinking is missing the point--not of the law, but of the reality that led to the Sarbanes-Oxley Act
Certain disclosures relating to the assessment of internal controls are required under Section 404 of the Sarbanes-Oxley Act
in connection with filing the Company's annual report on Form 10-K.