Izindlela ezine I-Sarbanes-Oxley Act ka-2002 Iyeka Ukunyaniseka Kwequmrhu
Lo Mthetho ubizwa ngegama ngabaxhasayo bawo, uSenin Paul Paulin, D-Md., Kunye noMongameli uMichael Oxley, uR-Ohio.
Kwakhona kuthiwa yiSarbox okanye i-SOX. Kwaba ngumthetho ngoJulayi 30, 2002. IKomishoni yezoThengisa nokuThuthukisa iyayixhasa.
Abaninzi babecinga ukuba uSarbanes-Oxley wayegwebekile kwaye axabisekile ukubeka endaweni. Bakhathazekile ukuba kwakuya kwenza iUnited States indawo engabonakaliyo ukwenza ibhizinisi. Ekubuyiseleni, kucacile ukuba uSarbanes-Oxley wayekuloo ndlela efanelekileyo. Ukutywala kwishishini lokubhankanya lenze igalelo kwiinkcenkcesho zezimali zango - 2008 kunye neNkundla ePhambili .
Icandelo 404 kunye neZatifikethi
Icandelo 404 lifuna abaphathi bequmrhu ukuba baqinisekise ukuchaneka kweengxelo zemali ngokwabo. Ukuba i-SEC ithola ukuphulwa, ii-CEO zijongene neminyaka engama-20 ejele. I-SEC isebenzisa iCandelo 404 ukufaka iifayile ezingaphezu kwama-200. Kodwa kuphela ii-CEO ezimbalwa zijongene neentlawulo zobugebengu.
ISigaba 404 senza abaphathi bakwazi ukugcina "ulawulo olufanelekileyo lwangaphakathi kunye neenkqubo zokwenza ingxelo ngezimali." Abaphicothi-zincwadi beenkampani babefanele 'bangqinisise' kula mandla baze baveze "ubuthathaka bobutyebi." (Umthombo: "uSarbanes-Oxley," i-Economist, ngoJulayi 26, 2007.)
Izidingo
I-SOX yenze i-watchdog entsha yomphicothi-zincwadi, iNkampani yoLuntu yokuBongamela iBhodi. Ibeka imilinganiselo yeengxelo zophicotho-zincwadi. Kudinga ukuba bonke abaphicothi-zincwadi bamaqela karhulumente babhalise nabo. I-PCAOB ihlola, iphande kwaye iqinisekise ukuthotyelwa kwezi femu. Ithintela iifom zenkcazo ekusebenziseni ishishini ukubonisana neenkampani eziphicothiweyo.
Bangakwazi ukwenza njengabacebisi berhafu. Kodwa amaqabane ophicotho-zincwadi kufuneka ajikeleze kwi-akhawunti emva kweminyaka emihlanu. (Umthombo: "Uhlalutyo: Iminyaka eyi-10, Ngaba i-Sarbanes-Oxley esebenza ?," uKevin Drawbaugh noDena Urbin, Reuters, ngoJulayi 29, 2012.)
Kodwa i-SOX ayinakwandisa ukhuphiswano kwiinkampani zophicotho-zincwadi zengxelo ye- oligarchic . Kuqhutywe ngoloo nto kuthiwa yi-Big Four firms. Ziyi-Ernst & Young, i-PricewaterhouseCoopers, i-KPMG kunye ne-Deloitte.
Ulawulo lwangaphakathi
Amashishini karhulumente kufuneka aqeshwe umphicothi-zimali ozimeleyo ukuba ahlaziye iimpawu zabo zokuphendula. Yayichaza lo mgaqo kwiinkampani ezincinci- nkampani, abo baneemali zeemarike ezingaphantsi kwezigidi ezingama-75 zamaRandi. Uninzi okanye ama-83 ekhulwini kumashishini amakhulu avumile ukuba i-SOX inyuse ukunyaniseka kotyalo-mali. Ingxenye yesithathu yathi yanciphisa ubuqhetseba. (Umthombo: "I-Cost-Benefit yeSarbanes-Oxley," uJulianna Hanna, Forbes, ngoMatshi 10, 2014.)
Umtshizi
I-SOX ikhusela abasebenzi abaxela ubuqhetseba baze banikele enkundleni malunga nabaqeshi babo. Iinkampani azivunyelwe ukutshintsha imiqathango kunye nemeko yengqesho yabo. Abakwazi ukugxekisa, umlilo okanye uluhlu lwabasebenzi abamnyama. I-SOX ikhusela amakontrakthi. Abaxhasi bangabika nayiphi na impindiselo kwi-SEC. (Umthombo: iZiko leSizwe eliMhlophe.)
Umphumo kwi-Economics yase-US
Iinkampani ezizimeleyo nazo kufuneka zithathe ulawulo lwe-SOX kunye nolawulo lwangaphakathi. Ngaphandle koko, babhekana nobunzima obunzima. Baya kuba neengxaki zokuphakamisa inkunzi. Baya kujongana neephammamu eziphezulu ze-inshurensi kunye nemfanelo enkulu ebantwini. Ezi ziza kudala ukulahleka kwemeko phakathi kwabathengi abanokuthi, abatyali-mali kunye nabaxhasi.
I-SOX yandise iindleko zokuphicothwa. Lo mthwalo omkhulu kwiinkampani ezincinane kunokuba zikhulu. Kungenzeka ukuba iyanceda amanye amashishini ukuba asebenzise inkxaso-mali yemali yabucala kunokusebenzisa i- market market . (Umthombo: "Ngaba iiNzuzo eziPhezulu kweendleko zeSarbanes-Oxley ?," I-RAND Corporation.)
Kutheni iCongress yadlula uSarbanes-Oxley
Umthetho we- Securities Act ka-1933 ulawulwa ngamasheya kuze kube ngo-2002. Kwakudinga ukuba iinkampani zipapashe i-prospectus malunga nayiphi na iifaki ezithengiweyo esidlangalaleni .
I-corporation kunye neebhanki yayo yotyalo-mali ityala ngokusemthethweni ukuthetha inyaniso. Ezi ziquka iingxelo zemali eziphicothiweyo.
Nangona iinkampani zijongene nomthetho, ii-CEO zazingekho. Ngenxa yoko, kwakunzima ukutshutshisa. Imivuzo "yokupheka iincwadi" ingaphezulu kweengozi kunoma yimuphi umntu.
I-SOX ijongene neentlanzi zenkampani e-Enron, i-WorldCom kunye no-Arthur Anderson. Yavimbela abaphicothi-zincwadi ukuba benze umsebenzi wokubonisana nabaxhasi babo bokuphicothwa. Oku kwayithintela ingxabano yenzalo eyakhokelela ekukhohliseni u-Enron. I-Congress yaphendula kwi-Enron imithombo yeendaba, i-market stock market and reelections.