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Capitulo 17 Sarbanes-Oxley

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Capitulo 17 Sarbanes-Oxley

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Cuestionario Ley Sarbanes Oxley Equipo 9

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elizabeth campos
elizabeth campos
Mexico

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Capitulo 17 Sarbanes-OxleyOnline version

Cuestionario Ley Sarbanes Oxley Equipo 9

by elizabeth campos
1

En esencia la Ley Sarbanes-Oxley fue creada para:

2

Sección de la Ley SOX que promueve los mecanismos de supervisión y control para permitir el cumplimiento del espíritu de la ley en materia de transparencia.

3

Sección de la Ley SOX que determina la obligación de certificación, por parte del CEO o del CFO del informe financiero anual.

4

El objetivo principal de la Ley SOX es:

5

Son controles que se vinculan al máximo nivel de la organización, a cómo se forma dentro de la empresa una cultura de control.

6

Controles que se realizan sobre los procesos de TSI y que se diseñan para garantizar que la gestión de los procesos de sistemas se desarrolla de manera efectiva.

7

Controles que existen dentro de las aplicaciones que dan soporte a los procesos de negocio.

8

A las incidencias de control interno que pueden producir que una afirmación ocasionada por un riesgo no esté cubierta por una actividad de control documentada, se le llama:

9

Las deficiencias se clasifican según los siguientes parámetros:

10

Tipo de deficiencia que afecta de forma adversa la capacidad de la empresa para iniciar, registrar, procesar información financiera de manera fiable de acuerdo a los principios de contabilidad generalmente aceptados.

 
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