THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT

Zoltán ZÖRÖG; Kornélia Nagymihály FİCZERE; Eszter BAKOS-TÓTH

Makale detayları

THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT

Yazarlar:

Zoltán ZÖRÖG | Kornélia Nagymihály FİCZERE | Eszter BAKOS-TÓTH

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Business and Management Studies 2011 Vol.3 Issue 1, pp.431-441

Belge Tipi:

Makale

Yayın Tarihi:

5/2011

Belge Dili:

Türkçe

Document ID (Org No.):

2000809706

Sıklık:

İki Yıllık

eISSN:

1309-8047

Özet:

 

There is a constant need for controlling the efficiency and reliability of a function as well
 as financial statements. Establishing an IT support serves the interests of investors and
 employees, as well. As an answer to the new challenges several countries created legal
 guidance concerning the internal checking systems: an example of these is the SarbanesOxley
 Act in the USA in 2002.
 We studied the 302nd and the 404th section of the Sarbanes-Oxley Act. The findings show
 that purchasing an integrated programme especially by developed small enterprises will be
 unavoidable. The 2010 survey of Protiviti assesses that firms successfully accomplish the
 prescriptions of the Sarbanes-Oxley Act and make positive statements regarding the effects
 of the law.

Makale detayları

THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT

Yazarlar: Zoltán ZÖRÖG | Kornélia Nagymihály FİCZERE | Eszter BAKOS-TÓTH

Yayıncı: Sosyal Bilimler Araştırmaları Derneği

Dergi: International Journal of Business and Management Studies 2011 Vol.3 Issue 1, pp.431-441

Belge Tipi: Makale

Yayın Tarihi: 5/2011

Belge Dili: Türkçe

Document ID (Org No.): 2000809706

Sıklık: İki Yıllık

eISSN: 1309-8047

Sayı

Yazarlar:

Zoltán ZÖRÖG | Kornélia Nagymihály FİCZERE | Eszter BAKOS-TÓTH

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Business and Management Studies 2011 Vol.3 Issue 1, pp.431-441

Belge Tipi:

Makale

Yayın Tarihi:

5/2011

Belge Dili:

Türkçe

Document ID (Org No.):

2000809706

Sıklık:

İki Yıllık

eISSN:

1309-8047