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The Sarbanes-Oxley Act (SOX)requires managers and auditors of companies whose stock is traded on an exchange to document and certify the system of internal controls.What are some of the specific requirements for auditors specifically ?
Cost Drivers
Factors that cause the cost of an activity or product to change, such as production volume or raw material prices.
Support Department Cost
Expenses related to the functions that assist the direct operations or production departments of a business, such as human resources or maintenance.
Return on Investment
A metric for assessing the effectiveness or gains of an investment, determined by dividing the net earnings by the investment's expense.
Minimum Return on Investment
The least amount of profit expected from an investment, below which an investment is not considered acceptable.
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