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
Paul Foote
BrowsingProfessor Paul Sheldon Foote, Ph.D., is an Accounting Professor at California State University in Fullerton. He is expert in consulting about biometrics and Sarbanes-Oxley compliance; ERP systems (SAP R/3); forensic accounting and fraud auditing; internal control systems; forecasting systems. Expert witness (litigation support): accounting fraud; international educational credentials.