IMPLICATIONS OF SARBANES-OXLEY ACT SECTION 404 TO THE EFFECTIVENESS OF INTERNAL CONTROL
نویسندگان
چکیده
منابع مشابه
Implementing Section 404 of the Sarbanes Oxley Act: Recommendations for Information Systems Organizations
Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage...
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ژورنال
عنوان ژورنال: Indonesian Management and Accounting Research
سال: 2016
ISSN: 2442-9724,1411-8858
DOI: 10.25105/imar.v10i1.1296