sox의 개념을 잘 요약한 원문 자료 입니다.Any internal control system with one or more material weaknesses must be concluded to be ineffective. Internal control over financial reporting is defined as a process designed to provide reasonable assurance that financial reports are reliable and prepared in accordance with GAAP, including procedures that ensure: Maintaining asset records in reasonable detail; Recording transactions for financial reporting; Preventing unauthorized acquisition, use, or disposition of assets; and Detecting unauthorized acquisition, use, or disposition of assets.Companies must be compliant with the new rules by June 15, 2004 for accelerated filers or April 15, 2005 for all others.
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