Sarbanes-Oxley Act

1.Describe how the GL/BR process focuses more on information functions than operational functions. Contrast the GL/BR with another business process (payroll, AP/CD, B/AR/CR, and so on) to highlight the different focuses inherent in the processes

2. Identify a company that has been accused of fraudulent financial reporting by the SEC (or another government agency).

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Discuss the allegations of the charge and the outcome to the company.


1. Read Section 409 from the Sarbanes-Oxley Act of 2002. Do you agree that this supports real-time financial reporting? Research both sides of the issue and provide a conclusion based on your findings.

2.What is the overall significance of the Sarbanes-Oxley Act of 2002 to financial reporting?

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