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| Business of Information Technology > Business Environment > Legal Environment > Laws > Federal Law > |
Sarbanes-Oxley Act of 2002
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ALSO CALLED: Sarbox, Sarbanes Oxley Act 2002, SOX, Sarbanes-Oxley (SOX) Section 404, Section 404, Public Company Accounting Reform and Investor Protection Act, Sarbanes Oxley Act, Sarbanes Oxley, Sarbanes-Oxley, and Sarbanes Oxley Law
DEFINITION: SOX Section 404 (Sarbanes-Oxley Act Section 404) mandates that all publicly-traded companies must establish internal controls and procedures for financial reporting and must document, test and maintain those controls and procedures to ensure their effectiveness. The purpose of SOX is to
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Posted: 20 Aug 2008 | Published: 20 Aug 2008
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SARBANES-OXLEY ACT OF 2002 DEFINITION (continued): … SOX Section 404 ( Sarbanes-Oxley Act Section 404) mandates that all publicly-traded companies must establish internal controls and procedures for financial reporting and must document, test and maintain those controls and procedures to ensure their effectiveness. The purpose of SOX is to reduce the possibilities of corporate fraud by increasing the stringency of procedures and requirements for financial reporting. Sarbanes-Oxley Act of 2002 definition sponsored by SearchFinancialSecurity.com, powered by WhatIs.com an online computer dictionary
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