학술논문
United States: compliance, risk management and internal controls
Document Type
Journal Article
Author
Source
I.F.L. Rev. 2004, 23(10) Supp (Corporate Governance 2004), 91-95
Subject
Language
English
ISSN
0262-6969
Abstract
Discusses developments in the US affecting corporate governance. Outlines the effects of: (1) US Department of Justice Sentencing Guidelines; (2) the Sarbanes-Oxley Act 2002 s.404 relating to management assessment of internal controls; (3) New York Stock Exchange Listing Standards; (4) the proposed draft COSO Framework on Enterprise Risk Management Standard for Evaluation of Risk Management; (5) the Public Company Accounting Oversight Board Audit Standard 2 in relation to outside auditor review of internal controls; (6) the code of ethics for senior financial officers pursuant to s.406 of the Act; and (7) the NYSE and Nasdaq codes of business conduct and ethics.