Finance White Papers
International Accounts Payable Professionals CAPP - Study Paper: Sarbanes-Oxley (SOX) Act of 2002
Overview The Sarbanes-Oxley Act of 2002 is named after its primary inventors: Senator Paul Sarbanes (D-Maryland), and Representative Michael Oxley (R-Ohio). The Act ensures internal controls are validated by a repeatable management assertion process, establishes corporate responsibility and business ethics, institutes enhanced financial disclosures, requires accountability for corporate and criminal fraud, and revises the penalties for white-collar crime.
| Publisher | International Accounts Payable Professionals | File Format | PDF, requires Acrobat Rdr 5 |
|---|---|---|---|
| Date Published | March 2004 | Downloads | 112 |
| Format | White Papers | ||
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