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- Title
New mandate: Reporting on internal controls.
- Authors
Rouse, Robert W.; Weirich, Thomas R.; Munter, Paul
- Abstract
The Sarbanes-Oxley Act continues to change the financial reporting landscape for publicly held companies. Public firms and their auditors face a new mandate: Make sure internal controls exist to prevent or detect fraud. And beginning in 2004, they must report on how effective the company's internal controls really are. This will have a big impact on internal auditors' fees. More importantly, what must you do to meet the new requirements? © 2004 Wiley Periodicals, Inc.
- Subjects
ACCOUNTING firms; ACCOUNTANTS; DOLUS (Civil law); MUST; SIMULATION (Civil law); OBSOLESCENCE of books, periodicals, etc.
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2004, Vol 15, Issue 2, p59
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.10234