Sarbanes - Oxley Act- Threat or Opportunity for Auditors?

Journal of Applied Computer Science & Mathematics

关键词: Sarbanes Oxley;    Quality;    Standard ISO 9001:2001 compliance;    Financial scandals;    Audit;   

DOI  :  

来源: DOAJ

【 摘 要 】

Recent events of financial publication revealed aneed for introduction of an effective reform process of thetraditional control methods and processes of decision-makingentities. The crisis of corporate governance systems, the need tointroduce new codes and self-binding and legislative rules, havepushed the legislature to the U.S. issued Sarbanes –Oxley Actmodel.Accountants and financial specialists describe the benefits ofimplementation of the SOX model, saying that the quality of thearea contributed only marginally in the creation of suchbenefits. If there would be no coercion of attitude towardsimplementing the ISO 14001 or ISO, including requirements forintegration of best practice financial, SOX would have hadreason to exist.

【 授权许可】

Unknown