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  2. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...

  3. SOX 404 top–down risk assessment - Wikipedia

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

    In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...

  4. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    As part of the changes of the Sarbanes-Oxley Act of 2002, public companies in the United States are required to use a system of internal controls in order to evaluate the effectiveness of their own financial reporting, and to report on the results of that evaluation to their investors in their annual financial statements. [4]

  5. Certified Sarbanes-Oxley Professional - Wikipedia

    en.wikipedia.org/wiki/Certified_Sarbanes-Oxley...

    Certified Sarbanes-Oxley Professional (CSOXP) is a credential awarded by the governance, risk & compliance group (The GRC Group). The CSOXP credential communicates that certified professionals have the knowledge listed below: [1] The key tenets of the SOX Act; The history and impact of the SOX Act; Industry-accepted frameworks and principles

  6. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Internal control procedures reduce process variation, leading to more predictable outcomes. Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal

  7. Control self-assessment - Wikipedia

    en.wikipedia.org/wiki/Control_self-assessment

    In 2007 the United States implemented the Sarbanes-Oxley Act. In order to comply with section 404 of the Act the company had to perform a top down risk assessment which necessitated the production of an "internal control report" that affirmed "the responsibility of management for establishing and maintaining an adequate internal control ...

  8. Public Company Accounting Oversight Board - Wikipedia

    en.wikipedia.org/wiki/Public_Company_Accounting...

    Whether the Sarbanes-Oxley Act of 2002 violates the Constitution's separation of powers by vesting members of the [PCAOB] with far-reaching executive power while completely stripping the President of all authority to appoint or remove those members or otherwise supervise or control their exercise of that power, or whether, as the court of ...

  9. Fair Fund - Wikipedia

    en.wikipedia.org/wiki/Fair_Fund

    Fair Funds were established by the Sarbanes–Oxley Act of 2002 (SOX), specifically 15 U.S.C. § 7246(a) (the "Fair Fund Provision"). [1]Prior to Sarbanes–Oxley, civil penalties obtained by the SEC based on actions under the securities laws were paid to the United States Treasury, and were not distributed by the SEC to investors who were injured by the securities fraud. [2]

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