Principles of Financial Accounting · 免费预览
管理层维护内部控制的职责
管理层对内部控制负责，建立控制环境、分配职责、确保资源、监控绩效，并依据《萨班斯-奥克斯利法案》等法律为上市公司确认控制的有效性。
1. Ownership sits with management
Ownership sits with management
2. Specific responsibilities in daily work
Specific responsibilities in daily work
3. Certifications under Sarbanes-Oxley
Certifications under Sarbanes-Oxley
4. Tone at the top in practice
Tone at the top in practice
5. Who owns internal control
Who bears primary responsibility for establishing and maintaining internal control in an organization?
6. Paper controls
What does it mean to call a control a paper control?
7. Section 404 requirement
What does Section 404 of the Sarbanes-Oxley Act require of public companies?
8. Certifying officers
Which two executives must personally certify internal control effectiveness for a public company's reports?
9. Act year
The Sarbanes-Oxley Act was passed in which year? Give the four-digit year.
10. Certification time window
Executors certify that they have evaluated controls within how many days before the report? Give the number only.