The Sarbanes-Oxley Act creates a number of new requirements for publicly traded companies that are intended to improve corporate governance and avoid another WorldCom or Enron.
Managing Sarbanes-Oxley Requirements
The Sarbanes-Oxley Act creates a number of new requirements for publicly traded companies that are intended to improve corporate governance and avoid another WorldCom or Enron. While many organizations have focused on the immediate requirements, more needs to be done to help create a corporate culture that both promotes legal and ethical business practices and provides employees with an effective tool to report fraud or accounting irregularities.
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