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

Year 2011, Volume: 3 Issue: 1, 431 - 441, 01.06.2011

Zoltán Zörög Kornélia Nagymihály Ficzere Eszter Bakos-tóth

Abstract

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.

Keywords

risk prevention internal controlling finance IT supportability

References

  • Ahmed, A.: Sarbanes-Oxley Act and Its Effect to Corporate World http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1587376
  • De Vay, D.: The Effectiveness of Sarbanes-Oxley Act of 2002 in Preventing and Detecting
  • Fraud in Financial Statements http://books.google.hu/books?id=rmg0CAMs4oAC&pg=PP3&lpg=PP1&dq=related:ISB N0471483060&lr=#v=onepage&q&f=false
  • Ficzeréné Nagymihály, Kornélia: Ellenőrzési ismeretek, 2009 135.p
  • Hágen, I. Zs. – Kondorosi, F- né: Üzleti tervezés , Controll 2003 KFT Debrecen 2009 ISB 978-963-88630-0-3 p. 17 – 110.
  • Merétey-Vida, Zs.: Belső kontrollrendszer különböző felfogások tükrében 2007. 9. http://elib.kkf.hu/okt_publ/szf_22_10.pdf
  • Pakurár, M.: A növénytermesztés munkaszervezésének fejlesztési lehetőségei informatikai rendszerekkel 2003. AVA Nemzetközi Konferencia, Debrecen. 9 (CD 1-9)
  • Protiviti: 2010 Sarbanes-Oxley Compliance Survey: Where U.S. Listed Companies Stand:
  • Reviewing Cost, Time, Effort and Processes 2010, 37 p.http://www.protiviticonsulting.nl/enUS/Insights/Surveys/Pages/2010-Sarbanes-Oxley
  • Compliance-Survey.aspx Taralik, K.: E-business szerepe a turizmusban (2008) XI. Nemzetközi Tudományos Napok Március 27-28. Gyöngyös pp. 139-146
  • The Institute of Internal Auditors: Sarbanes-Oxley Section 404., A Guide for Man- agement by Internal Controls Practitioners 78 p. www.theiia.org/download.cfm?file=31866dwnload.microsoft.com/.../Unexpected%20Ben efits%20of%20Sarbanes-Oxley.pdf

Year 2011, Volume: 3 Issue: 1, 431 - 441, 01.06.2011

Zoltán Zörög Kornélia Nagymihály Ficzere Eszter Bakos-tóth

Abstract

References

  • Ahmed, A.: Sarbanes-Oxley Act and Its Effect to Corporate World http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1587376
  • De Vay, D.: The Effectiveness of Sarbanes-Oxley Act of 2002 in Preventing and Detecting
  • Fraud in Financial Statements http://books.google.hu/books?id=rmg0CAMs4oAC&pg=PP3&lpg=PP1&dq=related:ISB N0471483060&lr=#v=onepage&q&f=false
  • Ficzeréné Nagymihály, Kornélia: Ellenőrzési ismeretek, 2009 135.p
  • Hágen, I. Zs. – Kondorosi, F- né: Üzleti tervezés , Controll 2003 KFT Debrecen 2009 ISB 978-963-88630-0-3 p. 17 – 110.
  • Merétey-Vida, Zs.: Belső kontrollrendszer különböző felfogások tükrében 2007. 9. http://elib.kkf.hu/okt_publ/szf_22_10.pdf
  • Pakurár, M.: A növénytermesztés munkaszervezésének fejlesztési lehetőségei informatikai rendszerekkel 2003. AVA Nemzetközi Konferencia, Debrecen. 9 (CD 1-9)
  • Protiviti: 2010 Sarbanes-Oxley Compliance Survey: Where U.S. Listed Companies Stand:
  • Reviewing Cost, Time, Effort and Processes 2010, 37 p.http://www.protiviticonsulting.nl/enUS/Insights/Surveys/Pages/2010-Sarbanes-Oxley
  • Compliance-Survey.aspx Taralik, K.: E-business szerepe a turizmusban (2008) XI. Nemzetközi Tudományos Napok Március 27-28. Gyöngyös pp. 139-146
  • The Institute of Internal Auditors: Sarbanes-Oxley Section 404., A Guide for Man- agement by Internal Controls Practitioners 78 p. www.theiia.org/download.cfm?file=31866dwnload.microsoft.com/.../Unexpected%20Ben efits%20of%20Sarbanes-Oxley.pdf
There are 11 citations in total.

Details

Other ID JA48UZ85CR
Journal Section Articles
Authors

Zoltán Zörög This is me

Kornélia Nagymihály Ficzere This is me

Eszter Bakos-tóth This is me

Publication Date June 1, 2011
Published in Issue Year 2011 Volume: 3 Issue: 1

Cite

APA Zörög, Z., Ficzere, K. N., & Bakos-tóth, E. (2011). THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. International Journal of Business and Management Studies, 3(1), 431-441.
AMA Zörög Z, Ficzere KN, Bakos-tóth E. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS. June 2011;3(1):431-441.
Chicago Zörög, Zoltán, Kornélia Nagymihály Ficzere, and Eszter Bakos-tóth. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3, no. 1 (June 2011): 431-41.
EndNote Zörög Z, Ficzere KN, Bakos-tóth E (June 1, 2011) THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. International Journal of Business and Management Studies 3 1 431–441.
IEEE Z. Zörög, K. N. Ficzere, and E. Bakos-tóth, “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”, IJBMS, vol. 3, no. 1, pp. 431–441, 2011.
ISNAD Zörög, Zoltán et al. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3/1 (June 2011), 431-441.
JAMA Zörög Z, Ficzere KN, Bakos-tóth E. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS. 2011;3:431–441.
MLA Zörög, Zoltán et al. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies, vol. 3, no. 1, 2011, pp. 431-4.
Vancouver Zörög Z, Ficzere KN, Bakos-tóth E. THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT. IJBMS. 2011;3(1):431-4.