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The Creation of a System Specifications Document Indicates the Beginning

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The creation of a system specifications document indicates the beginning of the analysis phase of the systems development life cycle (SDLC).


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Criminal Liability

The legal responsibility for actions that violate criminal law, potentially leading to prosecution and punishment.

Sarbanes-Oxley Act

A U.S. federal law enacted in 2002 to protect investors by improving the accuracy and reliability of corporate disclosures.

Public Company Accounting Oversight Board

A non-profit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.

Public Companies

Companies that have issued securities through an initial public offering and are traded on at least one stock exchange or in over-the-counter markets.

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