Resources for Sarbanes-Oxley (SOX)

Issues and Impact of Sarbanes-Oxley

associated-press.net

In order to better understand the issues and impact of Sarbanes-Oxley, it is critical to understand the reasons for its implementation. Elaborate, complex fraudulent accounting scandals of the late 90’s and early 21st century have a direct correlation to poorly implemented and enforced internal controls. Since the enactment of the Sarbanes-Oxley legislation, companies have had to be even more cognizant of their controls in order to provide the necessary assurances that both their internal and external outputs (e.g. financial statements) to stakeholders are accurate and reliable.

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