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).

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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