Sarbanes Oxley Act Section 404: effective internal controls or overriding internal controls? The Forensic Examiner | June 22, 2007| | COPYRIGHT 2007 American College of Forensic Examiners. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information) Copyright

Abstract

The principal objectives of the Sarbanes Oxley Act (SOX) are to minimize the possibility of financial statement fraud in publicly traded corporations and to minimize the possibility of external auditors endorsing falsified financial statements. Implementation of the act has gone well with the exception of Section 404, which was intended to create greater accountability of top management. It has, instead, morphed into a detailed, cost-prohibitive, and ineffective bureaucracy. External auditors are focusing on the risk of fraud occurring when the focus should ...

Related newspaper, magazine, and trade journal articles from HighBeam Research

(Including press releases, facts, information, and biographies)

	A Devil of a coincidence; (1) FAMILY TIES: Tom Goodman-Hill plays John Lilburne, inset, in The Devil's Whore (2) TEEN SPIRIT: Andrea Riseborough as the fictional 17-year-old aristocrat Angelica Fanshawe. Newspaper article from: The Mail on Sunday (London, England) ; ...firebrand activist 'Freeborn' John Lilburne, and will now be able to tell...trace my father's family back to John Lilburne's Uncle Joseph.' Born in 1614, John Lilburne earned his nickname for arguing...
	Echo memories - Cantankerous, seditious, libellous (and proved right) Newspaper article from: The Northern Echo ; ...look at the life and times of John Lilburne, a man who had a talent for upsetting...the world was emptied of all but John Lilburne, Lilburne would quarrel with John, and John with Lilburne, " said a contemporary. John...
	Does immunity granted really equal immunity received? Magazine article from: Journal of Criminal Law and Criminology ; ...in 1637.(11) In that year, John Lilburne was arrested for "having sent...from Holland to England."(12) Lilburne was taken before a clerk of the...background and current actions.(13) Lilburne eventually refused to answer further...
	"Whatsoever yee would that men should doe unto you, even so doe yee to them": an analysis of the effect of religious consciousness on the origins of the leveller movement. Magazine article from: The Historian ; ...Oxfordshire (1) Lieutenant Colonel John Lilburne returned to England in 1653...to record the thing that he [Lilburne] died for, and to hang upon...know, and understand, that John Lilburne died for the Fundamental Laws...
	Echo Memories - Radical hothead whose name is forever linked to a missile Newspaper article from: The Northern Echo ; ...fortnight ago, we told the tale of John Lilburne, the leader of the 17th Century...the world was emptied of all but John Lilburne, Lilburne would quarrel with John and John with Lilburne." Fittingly, at his funeral...
	Questions unanswered: the Fifth Amendment and innocent witnesses.(Supreme Court Review) Magazine article from: Journal of Criminal Law and Criminology ; ...oath occurred in England in 1637. (20) John Lilburne was arrested for importing seditious books...his knowledge of the seditious books, Lilburne ceased to cooperate. (22) Two weeks later, Lilburne was brought before the Star Chamber office...
	World turned upside down. Magazine article from: New Internationalist ; ...most famous of these pamphlets, John Lilburne's An Agreement of the Free People...radical elements among the army. Lilburne and his fellow pamphleteers Richard...Tower of London by Parliament and Lilburne was tried for treason. A campaign...
	Seizing the "bounty of this virtuous tree": the sexual underpinnings of Jeffersonian pastoralism in Brother to Dragons.(Robert Penn Warren)(Critical Essay) Magazine article from: The Southern Literary Journal ; ...312). More recently, John Burt's chapter devoted to...only murder (as is evident in Lilburne's brutal dismemberment of his slave John), but also sexual rapacity...as it was Meriwether and Lilburne Lewis's mission in 1804 and...
	DURHAM MEMORIES - Intrigue and terror plots in wake of the Commonwealth Newspaper article from: The Northern Echo ; ...Commons.The men appointed to the task were Robert and John Lilburne, supporters of Cromwell and members of an influential Sunderland family.They were related to John Lilburne, founder of the Levellers political movement, who...
	Killing no murder: Alan Marshall recounts the tale of the men who tried to assassinate Oliver Cromwell.(Miles Sindercombe and Edward Sexby) Magazine article from: History Today ; ...Cromwell himself vowing (or so John Lilburne said) to break the Levellers...seeking a godly republic within. John Lilburne, the most troublesome of all the...wake of a failed intrigue with John Wildman, another former Leveller...

For more facts and information, see all results

Find more facts and information related to the article "Sarbanes Oxley Act Section 404: effective ..."