关于打击财务报告舞弊的研究.docVIP

本科毕业论文（设计） 外 文 翻 译 外文题目 Fighting Financial Reporting Fraud 外文出处 Internal Auditor 外文作者 Green, Scott 原文： Fighting Financial Reporting Fraud CONGRES PASSED THE U.S. SARBANES-OXLEY ACT of 2002 with the goal of rebuilding investor confidence and protecting capital markets. It recognized that strong internal controls were an important component of confidence building. Section 404 of the act addresses this component by mandating an annual evaluation of internal controls and procedures for