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[Download] "Auditing, Risk Management and a Post Sarbanes-Oxley World (Sarbanes-Oxley Act of 2002)" by Review of Business ~ Book PDF Kindle ePub Free

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Auditing, Risk Management and a Post Sarbanes-Oxley World (Sarbanes-Oxley Act of 2002)

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eBook details

  • Title: Auditing, Risk Management and a Post Sarbanes-Oxley World (Sarbanes-Oxley Act of 2002)
  • Author : Review of Business
  • Release Date : January 22, 2003
  • Genre: Business & Personal Finance,Books,
  • Pages : * pages
  • Size : 262 KB

Description

This paper argues that Sarbanes-Oxley is in effect legislated risk-management. It examines the specifies of the legislation in order to show that certain requirements clearly fall under the risk management rubric. Sarbanes-Oxley is a response to the principal-agent problem, which in effect implies that legislators feel that voluntary contract design is insufficient to remove the inefficiencies that result firm are problem. The paper also suggests the changed roles that internal and external auditors will play as a result of the Act. Introduction


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