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What is Sarbanes Oxley Act

Chapter 4
Business Models to Promote Technology, Culture, and Leadership in Post-COVID-19 Organizations
Passed in 2002, this act covers required practices by publicly traded companies for financial and accounting purposes, and is intended to safeguard investors (shareholders), employees, and other stakeholders from losses due to financial statement fraud by company executives, and is administered by the Securities & Exchange Commission.
Published in Chapter:
Leadership Using Internal Controls for a Decentralized (Remote) Workforce
Lisa Bushur-Harris (Western Governors University, USA)
Copyright: © 2022 |Pages: 19
DOI: 10.4018/978-1-6684-4358-3.ch004
Abstract
This chapter covers internal controls and segregation of duties needed to protect company assets when a decentralized (remote) workforce is utilized. Company assets focused on in this chapter include cash, customer billings, inventory, computers, data, expense report reimbursements, payroll checks, and time engagement. Also discussed is the value of company reputation in terms of customer service levels, social media presence, and corporate social responsibility. Managers and leaders must be knowledgeable on how to monitor their subordinates in a remote workplace.
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