Sarbanes Oxley Act Joslin Cuthbertson Hampton University Abstract The Sarbanes-Oxley Act came into effect in July 2002 and introduced major changes to the guidelines of corporate authority and financial practice. It is named after Senator Paul Sarbanes and Representative Michael Oxley, who were its main originators. The Sarbanes Oxley Act set a number of non-negotiable deadlines for publically traded companies to comply to. The Sarbanes-Oxley Act is
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ACCOUNTING AND INTERNAL CONTROL SYSTEM (ISA 400) Definitions Accounting systems Refers to the systems and procedures that management has put in place to ensure that the company maintains proper books of accounts. The auditor should ascertain the client’s system of recording and processing transactions and assess its adequacy as a basis for the preparation of financial statements. An accounting system provides for the orderly assembly of accounting information and appropriate analysis to facilitate
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REPUBLIC ACT NO. 7160 AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE OF 1991 Table of Contents BOOK II LOCAL TAXATION AND FISCAL MATTERS TITLE FIVE LOCAL FISCAL ADMINISTRATION CHAPTER 1 GENERAL PROVISIONS SEC. 304. Scope. – This Title shall govern the conduct and management of financial affairs, transactions, and operations of provinces, cities, municipalities, and barangays. SEC. 305. Fundamental Principles. – The financial affairs, transactions, and operations of local government
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Student ID: 082168461 The impact of the Sarbanes-Oxley Act on Corporate Governance and US Companies An examination to determine the impact of the Sarbanes Oxley Act, the costs and benefits of its implementation and how it has affected Corporate Governance and US Companies. Table Of Contents 1. Abstract...................................................................................................................... 4 1.1 Introduction .....................................
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Risk-Based IT Audit Risk-Based Audit Methodology Apply to Organization’s IT Risk Management Kun Tao (Quincy) Cal Poly Pomona Author Note This paper was prepared for GBA 577 Advanced IS Auditing, taught by Professor Manson. March 2014 Page 1 of 26 Risk-Based IT Audit Table of Contents Abstract .......................................................................................................................................... 3 Introduction ................................
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management profiles Terje Borge Chan Nam Kiong Finance Customer and Channels Terje joined DiGi as Chief Financial Officer on 2 August 2010. Prior to this, he was Chief Financial Officer for DTAC in Thailand, heading the finance function and taking an active part in the overall management of DTAC, since 2007. He has been with Telenor since 2001 when he joined as Finance Manager, and was later promoted to Senior Vice President responsible for the investment in One GmbH, as well
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course explores such questions with the goal of identifying the ingredients for building and managing an inspired brand. The course will interweave lectures, guest speakers, readings and in-class exercises—all of which will culminate in a Brand Audit group project that students will present in the final days of class. The course will provide students with an appreciation of the role of branding and (taking a consumer-centric approach) will augment students’ ability to think creatively and critically
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Annual Report 2009 2 Contents 2 3 5 6 7 8 9 10 12 13 48 49 53 57 Chairman’s Review CEO’s Review Reserves and Production Directors Declaration Consolidated Income Statement Consolidated Statement of Comprehensive Income Consolidated Statement of Financial Position Consolidated Statement of Changes in Equity Consolidated Statement of Cashflow Notes to the Financial Statements Audit Report Corporate Governance Statement Shareholder Information Corporate Directory NZOG Annual Report 2011
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Financial Statements 2011 Contents Report to members 1 Report of the independent auditor to the members of Deloitte LLP 10 Consolidated income statement 11 Consolidated statement of comprehensive income 12 Consolidated balance sheet 13 Consolidated statement of changes in equity 15 Consolidated cash flow statement 16 Notes to the financial statements 17 Report to members The Board presents its report to the members and the audited financial
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annual report 2008 tvK at a glance Key financial and operating data Letter from the Chairman Overview of the environment OUR BUSINESSES Major Strategic Goals Consolidated Companies Our Production Our Sales 4 6 8 12 16 20 22 28 FINANCIAL AND OPERATIONAL PERFORMANCE Management Discussion and Analysis on the results 34 Independent Auditor’s report 46 Consolidated Financial Statements 49 Supplement to the consolidated financial statement 55 1 10 Key Corporate Data SUSTAINABILIT y REPORT Main
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