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New
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NEW
Study - Fraud Mitigation following Sarbanes Oxley:
Abstract
The old days of external auditors claiming that they are not
responsible for detecting fraud and of managements depending
upon management letters from external auditors for learning
about weaknesses in their internal control systems have
changed with the enactment of the Sarbanes-Oxley Act (SOX).
Following SOX, external auditors, corporate attorneys,
directors, and managements of large companies have legal
obligations to mitigate fraud. The research paper will prove
that even your company might be compliant, it is still exposed
to fraud and major damages. Until legislators will make the
necessary adjustments, management has to take matters in their
own hands and do more than the minimum requirements to protect
their assets and investors!
Download full study(link)
Download 2 page executive summary (link)
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Paul Sheldon Foote,
PhD, is Professor of Accounting, California State
University, Fullerton, USA. He teaches courses using SAP R/3 and
is researching a role for biometrics in SAP’s auto-ID
infrastructure |
Disclaimer: This
faculty Web site may contain information, data, or links to Web sites
not administered by California State University, Fullerton, or one of
its divisions, schools, departments, units or programs. California State
University, Fullerton, is not responsible or liable for the accuracy or
content of linked pages. |
