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ID:15322549
大小:62.50 KB
页数:10页
时间:2018-08-02
《塞班斯法案的基本概述及同内部审计的关系(english version)》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、WhatAretheMainFeaturesoftheSarbanes-OxleyAct?TheSarbanes-OxleyActof2002cameinthewakeofseveralhigh-profilecorporateaccountingscandals,includingthoseinvolvingEnron,WorldComandTycoInternational.Confidenceinpubliclytradedcompaniescollapsedwhenthemediarevealedth
2、edetailsofunethicalinsidertrades,corporatehubrisandcorruptionofoutsideauditors.CongressenactedtheSarbanes-OxleyAct,namedafterSen.PaulSarbanes(D-Maryland)andRep.MichaelOxley(R-Ohio),toreininsuchpractices.1.GreaterOversightofAccountingPracticesoTheactcreatedt
3、hePublicCompanyAccountingOversightBoard.Theboardregulatesandinspectspublicaccountingfirmsthatdealwithpubliclytradedcompanies.TheactalsorequiresCEOsandchieffinancialofficerstoestablishinternalaccountingcontrolsasameanstopreventfraudandmalfeasance.Theseintern
4、alcontrolsummariesmustbeincludedinfinancialreportstoincreasecorporatetransparency.Falsestatementsontheseinternalcontroldocumentsmaysubjectcompanyexecutivestocriminalpenalties.IncreasedindependenceofauditorsandanalystsoSarbanes-Oxleylessenstheinfluencecompan
5、ieswieldoverauditorsandaccountingfirms.Inprevioussituationsofcorporatereportingfraud,investigatorsfoundinappropriatelyclosebusinessrelationshipsbetweensomecompaniesandthefirmsthatauditedthem.Thisgavetheauditorsafinancialincentivetoportraythecompanyinapositi
6、velight.Sarbanes-Oxleybasicallyallowsauditingofauditorsasanoversighttechnique.IncreasedPenaltiesforCorporateCrimeoSarbanes-OxleyallowstheSecuritiesandExchangeCommissiontopenalizeorbarsecuritiesprofessionalsforinappropriatebehavior,suchasinsidertrading.Thela
7、walsoallowstheSECtopunishexecutiveswhoviolateregulations.TheSECmaybarexecutivesconvictedunderSarbanes-Oxleyfromdirectorshipsorofficershipsinpubliccompanies.Theactincreasedprisonsentencesandfinesforanumberofcorporatecrimes.Italsoextendedthestatuteoflimitatio
8、nsforshareholderstosueforfraudordeceitperpetratedbythecompany.TighterControlsonInsiderActivityoTheactplacesgreatercontrolsoninsideractivities.TheSECdefinesaninsiderasanexecutiveofficer,adirectororashar
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