Page 81 - SBL Integrated Workbook STUDENT 2018
P. 81

Approaches to governance





                           Sarbanes Oxley (SOX)





               2.1  SOX key points




                        Auditor                                                       Audit
                    independence                                                   committee







                                                    SOX key                      Internal control
                    Audit partner
                                                      points                          report







                                                                                   Accuracy of
                   Restrictions on                                                  financial
                        dealing
                                                                                   statements





                                                     Increased
                                                      financial
                                                     disclosure
               c                                                                                     44




























                                                                                                       75
   76   77   78   79   80   81   82   83   84   85   86