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  2. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    Shared service models are typically used for payroll and accounts payable processes, but can be applied to many types of transaction processing. According to a recent survey by Finance Executives International, decentralized companies had dramatically higher SOX compliance costs than centralized companies. [15]

  3. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    A variety of checks against abuse are usually present to prevent embezzlement by accounts payable personnel. Separation of duties is a common control. In countries where cheques payment are common nearly all companies have a junior employee process and print a cheque and a senior employee review and sign the cheque.

  4. Information technology controls - Wikipedia

    en.wikipedia.org/wiki/Information_technology...

    To comply with Sarbanes-Oxley, organizations must understand how the financial reporting process works and must be able to identify the areas where technology plays a critical part. In considering which controls to include in the program, organizations should recognize that IT controls can have a direct or indirect impact on the financial ...

  5. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    SMA – Separately Managed Account; SME – Small and Medium Enterprises; SOHO – Small office/home office; SOP – Standard operating procedure; SOW – Statement of Work; SOX – Sarbanes-Oxley; SPP – Systematic Payment Plan; SROI – Social return on investment; SSN – Social Security Number; Stg – Sterling, the currency of the United ...

  6. SSAE 16 - Wikipedia

    en.wikipedia.org/wiki/SSAE_16

    Public companies in the United States fall under the Public Company Accounting Reform and Investor Protection Act, also known as Sarbanes–Oxley or SOX. However, there are also a number of provisions of the Act (e.g. the willful destruction of evidence to impede a federal investigation) that apply to privately held companies.

  7. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    As a result of several accounting and auditing scandals, congress passed the Sarbanes-Oxley Act of 2002. Section 404 of the act requires company management to assess and report on the effectiveness of the company's internal control. It also requires the company's independent auditor to attest to management's disclosures regarding the ...

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