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Ley Sarbanes-Oxley

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Ley Sarbanes-Oxley

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Played 21
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About this activity

SOX: transparencia y control corporativo.

Created by

Jenny Alexandra
Jenny Alexandra
Colombia

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Ley Sarbanes-Oxley
 

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Ley Sarbanes-OxleyOnline version

SOX: transparencia y control corporativo.

by Jenny Alexandra
1

La Ley Sarbanes - Oxley fortalece la responsabilidad y la en los informes financieros , introduce controles internos e impulsa la de procesos contables . Para asegurar la calidad , exige estándares de auditoría y la Independencia de , además de la Mejora de la información financiera presentada a los inversionistas .

2

- Mayor financiera
- del control interno
- del auditor
- de la manipulació n

3

Sección : Responsabilidad corporativa por los informes financieros
Sección : Evaluación de la gestión de los controles internos
Sección : Sanciones penales por alterar documentos
Sección : Responsabilidad corporativa por los informes financiero s

4

Restablecer la pública en los mercados
a los inversores mejorando la precisión y
Mejorar la corporativa mediante requisitos de información
el fraude corporativo estableciendo nuevas y mecanismos de supervisión .
los controles internos sobre la informació n

5

Altos costos de
Carga elevada
Desigualdad
Dependencia costosa
Enfoque en el más que en la

 
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