Makaleler     Dergiler     Kitaplar    

International Journal of Business and Management Studies

Yıl 2011 , Cilt 3 , Sayı 1

Makale özeti ve diğer detaylar.

Makale özeti
Başlık :

The financial, controlling and it aspects of the sarbanes-oxley act

Yazar kurumları :
Károly Róbert College1
Görüntülenme :
Özet Türkçe :

There is a constant need for controlling the efficiency and reliability of a function as well as financial statements. Establishing an IT support serves the interests of investors and employees, as well. As an answer to the new challenges several countries created legal guidance concerning the internal checking systems: an example of these is the Sarbanes- Oxley Act in the USA in 2002. We studied the 302nd and the 404th section of the Sarbanes-Oxley Act. The findings show that purchasing an integrated programme especially by developed small enterprises will be unavoidable. The 2010 survey of Protiviti assesses that firms successfully accomplish the prescriptions of the Sarbanes-Oxley Act and make positive statements regarding the effects of the law.

Anahtar kelimeler :
Özet İngilizce :

Paylaş :
Benzer Makaleler
Yorum Yap
  • Adınız :
  • Güvenlik Kodu :
  • Yorum :