风行草偃话内控（If the internal influence of gentlemen.）.docVIP

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风行草偃话内控（If the internal influence of gentlemen.）.doc

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风行草偃话内控（If the internal influence of gentlemen.）

风行草偃话内控（If the internal influence of gentlemen.） If the internal influence of gentlemen. The role of high tone in internal control construction Ji Kangzi asked politics in Confucius. Confucius said: the government is also. The son of a lion is straight, who dares not right? - the Analects of Confucius Twelfth yuan First, from the Securities Exchange Act to the Sarbanes - Oxley act Since twenty-first Century, there has been no more profound influence on the theory and practice of internal control in the United States than the Sarbanes Oxley act in the United States (SOX). It takes the internal control of the enterprise as the specific content of concern, not only requires management to report the companys internal control, but also requires external auditors to verify the accuracy of management reports. Because of the great influence of the American capital market, after SOX, the major economies of the world have paid more attention to the internal control of the enterprises. For a while, talk about internal control, will talk about SOX, as if it is SOX overnight spawned the construction of enterprise internal control. However, after really having SOX, does the enterprise begin to face the problem of internal control construction? If we look closely at the internal control reports of us listed companies, they may help us to understand the relationship between SOX and internal control more accurately. China Telecom Co (NYSE: CHA) 2006 annual report the fifteenth part control and procedures (Controls and Procedures), wrote on one hand: the company management of the companys information disclosure control program effectiveness assessment is based on the 1934 Securities Exchange Law amendment 13A - 15 (E) terms and carry out. (Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures and procedures (as defined in Rules 13a-15 (E) of the Securities Exchange A