OMB Circular A-123 and Sarbanes-Oxley
Subtitle: Management's Responsibility for Internal Control in Federal Agencies
Publisher: Wiley
Published: April 21, 2006
Language: eng
Number of pages: 320
ISBN-13: 9780471768135
First sentence: On July 30, 2002, with the passage of the Sarbanes-Oxley Act, Congress gave preeminence to internal controls over financial reporting by mandating reporting, disclosures, and independent auditing requirements that, until this Act, had not been much discussed.