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The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...
In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...
The legislation encompasses many areas. It is perhaps best known for clauses that provide equivalent legislation to the U.S. Sarbanes–Oxley Act (SarbOx) to protect investors by improving the accuracy and reliability of corporate disclosures. Thus, it is also known as the "Canadian Sarbanes–Oxley" act or C-SOX (see-socks).
An entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. These controls are the second level [clarification needed] to understanding the risks of an organization.
Every state and territory has its own basic corporate code, while federal law creates minimum standards for trade in company shares and governance rights, found mostly in the Securities Act of 1933 and the Securities and Exchange Act of 1934, as amended by laws like the Sarbanes–Oxley Act of 2002 and the Dodd–Frank Wall Street Reform and ...
Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "Sarbanes–Oxley Act" The following 14 pages are in this category, out of ...
Certified Sarbanes-Oxley Professional (CSOXP) is a credential awarded by the governance, risk & compliance group (The GRC Group). The CSOXP credential communicates that certified professionals have the knowledge listed below: [1] The key tenets of the SOX Act; The history and impact of the SOX Act; Industry-accepted frameworks and principles
Sarbanes-Oxley Act of 2002. Add languages. Add links. ... Download QR code; Print/export Download as PDF; Printable version; In other projects