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The Integrity of Financial Reporting

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Presentation on theme: "The Integrity of Financial Reporting"— Presentation transcript:

1 The Integrity of Financial Reporting
Sarbanes-Oxley Act The Integrity of Financial Reporting

2 The Integrity of Financial Reporting
The Gatekeepers (Guardians) are: The U.S. Securities & Exchange Commission (SEC) The Public Company Accounting Oversight Board (PCAOB) The Independent Audit Firm The Audit Committee of the Corporate Board of Directors The Internal Audit Function The Internal Control System

3 Corporate Governance & Financial Reporting

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