Acrónimos:
SOX
En Julio
2002, el Congreso de los Estados Unidos de Norteamérica aprobó la ley
Sarbanes-Oxley (Ley SOX). Su objetivo principal fue devolver a los
inversionistas la confianza en los mercados de capitales después de los muy
publicitados casos de bancarrota que puso a los ejecutivos, comités de
auditoria y auditores independientes en tela de juicio.
En junio de
2003 la SEC aprobó las reglas de implementación de la Sección 404 de la Ley,
requiriendo a los auditores independientes de compañías públicas evaluar y
reportar sobre la eficiencia de los controles internos en la generación de los
reportes financieros de la compañía.
http://www.seguridadinformatica.cl/docs/leysarbanes.html
The
Sarbanes-Oxley Act of 2002 (often shortened to SOX) is legislation enacted in
response to the high-profile Enron and WorldCom financial scandals to protect
shareholders and the general public from accounting errors and fraudulent
practices in the enterprise. The act is administered by the Securities and
Exchange Commission (SEC), which sets deadlines for compliance and publishes
rules on requirements. Sarbanes-Oxley is not a set of business practices and
does not specify how a business should store records; rather, it defines which
records are to be stored and for how long.
http://whatis.techtarget.com/
Administered by
the Securities and Exchange Commission (SEC) in 2002, Sarbanes-Oxley regulates
corporate financial records and provides penalties for their abuse. It defines
the type of records that must be recorded and for how long. It also deals with
falsification of data. Affecting data storage capacities and planning,
Sarbanes-Oxley was enacted after the Enron and WorldCom scandals of the early
2000s. The bill was sponsored by Paul Sarbanes, Democratic Senator from
Maryland and additionally authored before passage by Michael Oxley, Republican
Senator from Ohio.
http://www.spectralogic.com/index.cfm?fuseaction=home.displayFile&DocID=1235
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