Notorious frauds at many Global Fortune Companies highlight the importance of internal controls. In spite of the Sarbanes-Oxley Act of 2002 (SOX or SOA), external auditors continue to disclose large numbers of material weaknesses in internal control systems of many public companies.
Author
Fatima Alali
BrowsingProfessor Fatima Alali, Ph.D.., is an Accounting Professor at California State University in Fullerton. She's passionate in teaching and enhancing her students through learning experience by emphasizing critical thinking and analytical data-supported writing skills. She also teach auditing at both graduate and undergraduate levels .