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| Tekijä: | Myers, R. |
| Otsikko: | Ensuring Ethical Effectiveness |
| Lehti: | Journal of Accountancy
2003 : FEB, VOL. 195:2, p. 28-33 |
| Asiasana: | EFFECTIVENESS ETHICS ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Under the Sarbanes-Oxley Act, publicly traded companies must disclose whether they have adopted a code of ethics for senior financial officers. This rule and other provisions of the act mean many companies will be reviewing or drafting ethics codes to ensure compliance. CPAs can play a role in this process. The paper states that under the act the SEC requires companies to file an internal control report with their annual reporting outlining management's responsibilities for establishing and maintaining adequate internal controls as well as its conclusions about the effectiveness of those controls. The company's auditor must attest to management evaluation. |
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