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- Title
Ask FERF About. . . Internal Control over Financial Reporting.
- Authors
Orenstein, Edith
- Abstract
The article discusses issues relating to the Internal Control over Financial Reporting (ICFR), which is required by Section 404 of the Sarbanes-Oxley Act. The U.S. Securities and Exchange Commission (SEC) rule implementing Section 404 requires management's assessment ICFR be made with reference to a suitable, recognized control framework. The framework must be established by a body of experts that followed due process procedures. The Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework has been identified by the SEC as a suitable framework.
- Subjects
UNITED States; INTERNAL auditing; UNITED States. Sarbanes-Oxley Act of 2002; COMPLIANCE auditing; ACCOUNTING standards; UNITED States. Securities &; Exchange Commission; CORPORATION reports -- Law &; legislation; CORPORATE finance laws; CONTROL self-assessment (Auditing); MANAGERIAL accounting; AUDITING laws; LAW
- Publication
Financial Executive, 2005, Vol 21, Issue 7, p67
- ISSN
0895-4186
- Publication type
Article