如何操弄沙賓法案404節：沙賓法案404節有何問題？

How to Manage Section 404 of The Sarbanes-Oxley Act ：What Is Wrong with Section 404 of the Sarbanes-Oxley Act?

The paper begins with explaining the concept of internal control according toCOSO’s (Committee of the Sponsoring Organizations of the Treadway Commission)1992 pronouncement. Next, the main section of the paper explains how all significantenterprise-wide risks, not just the risks existing in accounting systems, affect financialreporting. The presentation in this section of control over the management process is notfound any where in the internal control literature and official pronouncements. Thepaper ends with a recommendation that every business organization adopt COSO’s newpronouncement, Enterprise Risk Management—Integrated Framework, to establish andimplement an effective enterprise-wide system of internal control, based on riskanalysis. 本文首先依COSO1992年公報解釋內部控制之觀念，其次說明所有重大之全面性企業風險如何影響財務報導，並非只有會計系統所存在之風險才會影響財務報導。本文所描述管理過程之控制並未見之於其他內部控制文獻或正式公報。最後，本文建議企業採用COSO新公報時應基於風險分析，建立及執行有效的全面企業內部控制制度。