أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
What change was made to the internal controls of the companies by the SOX?
1-Makes officers responsible for maintaining effective internal control and requires the principal executive and financial officers to disclose all significant internal control deficiencies to the company’s auditors and audit committee.
2- Management acknowledge its responsibility for establishing adequate internal control over financial reporting and provide an assessment in the annual report of the effectiveness of internal control.