SOX IT TO ME
This 2002 Act was named after a Senator from Maryland and a Representative from Ohio.
What is the Sarbanes-Oxley Act?
Developed by Donald Cressey, this geometric shape explains the three factors that lead to fraud: Pressure, Opportunity, and Rationalization.
What is the Fraud Triangle?
Under Section 404, this person and the CFO must personally certify that internal controls are effective.
What is the CEO?