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Just how effective is your internal control?
Author(s) -
Ramos Michael
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20053
Subject(s) - control (management) , section (typography) , business , accounting , gauge (firearms) , operations management , management , engineering , economics , advertising , history , archaeology
To implement Section 404 of the Sarbanes‐Oxley Act (SOX), management must report on the “effectiveness” of the company's internal control. But how can you gauge the level of effectiveness? And how can you tell if that level is acceptable? The author offers some solid answers. © 2004 Wiley Periodicals, Inc.