أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1)All public companies must devise and maintain a system of internal accounting control,regardless of whether they have foreign operations.
2)Public companies may not make corrupt payments to any foreign official,foreign political party or official thereof,or candidate for political office in a foreign country.
The provisions are related to Unites States Foreign Corrupt Practice Act, which the companies should adhere to. This provisions are also part of Institute of Internal Auditors, its a International Professional body of Internal Auditors.
To Secure the Public Investment
The Foreign Corrupt Practices Act of1977 (US) - also known as FCPA
Answer is option2)Public companies may not make corrupt payments to any foreign official,foreign political party or official thereof,or candidate for political office in a foreign country.
Foreign Corrupt Practices Act and SOX
