BibTex RIS Kaynak Göster

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

Yıl 2011, Cilt: 3 Sayı: 1, 431 - 441, 01.06.2011

Zoltán Zörög Kornélia Nagymihály Ficzere Eszter Bakos-tóth

Öz

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.

Anahtar Kelimeler

risk prevention internal controlling finance IT supportability

Kaynakça

  • 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

Yıl 2011, Cilt: 3 Sayı: 1, 431 - 441, 01.06.2011

Zoltán Zörög Kornélia Nagymihály Ficzere Eszter Bakos-tóth

Öz

Kaynakça

  • 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
Toplam 11 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA48UZ85CR
Bölüm Makaleler
Yazarlar

Zoltán Zörög Bu kişi benim

Kornélia Nagymihály Ficzere Bu kişi benim

Eszter Bakos-tóth Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2011
Yayımlandığı Sayı Yıl 2011 Cilt: 3 Sayı: 1

Kaynak Göster

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. Haziran 2011;3(1):431-441.
Chicago Zörög, Zoltán, Kornélia Nagymihály Ficzere, ve Eszter Bakos-tóth. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3, sy. 1 (Haziran 2011): 431-41.
EndNote Zörög Z, Ficzere KN, Bakos-tóth E (01 Haziran 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, ve E. Bakos-tóth, “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”, IJBMS, c. 3, sy. 1, ss. 431–441, 2011.
ISNAD Zörög, Zoltán vd. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies 3/1 (Haziran 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 vd. “THE FINANCIAL, CONTROLLING AND IT ASPECTS OF THE SARBANES-OXLEY ACT”. International Journal of Business and Management Studies, c. 3, sy. 1, 2011, ss. 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.