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The key tenets of the SOX Act; The history and impact of the SOX Act; Industry-accepted frameworks and principles; The role of audit committees; Auditor independence; Conflicts of interest and codes of conduct; Whistleblower protection and corporate fraud; White collar criminal penalties
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 ...
Now Giolito enters his second Red Sox spring training in a markedly different situation: coming off major elbow surgery and competing for a spot on a suddenly crowded starting staff that features ...
The Chicago White Sox have agreed to a minor league contract with infielder Brandon Drury that includes an invitation to big league spring training camp. It also claimed left-hander Brandon Eisert ...
Boston Red Sox players (from L-R) Olaf Henriksen, Larry Gardner, Buck O'Brien, Heinie Wagner, Steve Yerkes, and Hugh Bradley in Hot Springs, Arkansas for spring training, 1912. Spring training by major league teams in sites other than their regular season game sites first became popular in the 1890s and by 1910 was in wide use.