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Sarbanes-Oxley
A U.S. law enacted in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations, also known as the Sarbanes-Oxley Act.
Publicly Held Companies
Companies whose ownership is distributed among the general public through publicly traded shares or stocks.
Internal Control Environment
The overall attitude, awareness, and actions of directors, management, and personnel regarding internal controls and their importance in the organization.
Monitoring Policies
Procedures and guidelines established by an organization to systematically observe and assess the effectiveness of its policies and procedures.
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