2013 The Period of February – July Course Schedule MASTER OF MANAGEMENT FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS GADJAH MADA 1|P a g e Pre-MBA Batch 62 Regular Class International Class KK-Diknas II Reg. Class Executive Class KK-MA Executive Class The List of Lecturer of Pre-MBA Batch 62 The period of February - July 2013 Nr. COURSE CREDIT SESSION LECTURER CLASS A CLASS B Preliminary Session 1 IFM 2 IB 3 4
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boards‚ management‚ and public accounting firms ("Sarbanes–oxley Act"‚ 2013). The two key provisions of the Sarbanes-Oxley Act are section 302 and section 404. According to Section 302‚ top management within a firm must certify individually the accuracy of financial information ("Sarbanes-Oxley Act Section 302"‚ 2003). According to the Section 404‚ it requires that management and auditors establish internal controls and reporting methods on the adequacy of those controls. Financial issues are required
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transportation or by revising the current system. In the past 15 years‚ the number of vehicles on American roads has increased 41.9%‚ the number of licensed drivers has increased 29.3%‚ but the size of the general population has only risen 15.9% (Clark 387-404). Between the years 1975 and 1985‚ the number of miles driven by Americans rose 34.6%‚ but the number of miles of roads increased by only 4.4% (Doan 64). Cars and other vehicles are an enormous cost to society‚ costing between $300 billion and $700
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specific mandates and requirements for financial reporting. Like other regulatory requirements‚ some sections of the act are more pertinent to compliance than others. The following are the key Sarbanes-Oxley sections: Section 302‚ Section 401‚ Section 404‚ Section 409 and Section 802. 1. Section 302: This section is listed under Title III of the act‚ and pertains to ’Corporate Responsibility for Financial Reports’. Periodic statutory financial reports are to include certifications that: •..The
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Assignment 3: Freescale Semiconductors‚ Inc. Desislava Tabakova Advanced Auditing Additional laws and harsher penalties can eliminate crimes if the criminal feels that there is a direct relationship between punishment and crime. According to the deterrence theory of crime if there is certainty of punishment‚ additional laws and harsher penalties will reduce financial fraud or even mitigate it. Additional laws can make punishments more severe and harsher penalties can increase the intensity of punishments
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........................................................................................ 4 Summary of the Sarbanes-Oxley act: .................................................................................................. 4 The Sarbanes-Oxley 404: Checklist: ....................................................................................................
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4040 Test ID: : 40 40 ID st Downl oader ID: 8669 Te 0 404 t ID: Tes ad lo ad er ID : 86 69 . Student #: wn Last name‚ first name: wn lo Do Do er ID : 86 69 Test ID: 4040 Do wn lo ad er ID : 86 69 STA 304H1 F SUMMER 2011‚ First Test‚ June 2 (20%) Duration: 60 min. Allowed: nonprogrammable hand-calculator‚ aid-sheet‚ one side‚ with theoretical formulas only; the test contains 3 pages
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Section 404 on internal control‚ the main advantages and disadvantages‚ and what changes should be made to SOX. Finally‚ a discussion about how legislation cannot guarantee the accuracy of public financial statements will be examined. Along with this issue‚ Team Nitpickers will dig deeper and look into reasons as to why CEO’s and CFO’s are paying closer attention to this law. The CEO’s and CFO’s of Public Companies Internal Controls This section discusses how Section 404 of the SOX
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The direct costs include expenses for internal control testing and reporting and audit fees to attest the audit effectiveness. These are most expensive cost of SOX‚ and they are in section 404. Securities Exchange Commission (SEC) has estimated the cost of the internal section 404 (a) for compliance and section 404 (b) cost of auditor attestation. The cost of compliance per filer is about $91‚000. However‚ SEC did not do the estimation for the cost of audit certification. (Coates & Srinivasan‚ 2014)
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OVERVIEW This is an excellent short case to introduce the managerial accounting issues related to the "joint cost" problem. Classic microeconomics argues unequivocally that attempts to assign cost to individual products in a "joint" set constitute a complete waste of time--"just maximize the total revenue over the batch." Like the comparable adage to "price so that marginal cost equals marginal revenue‚" the economists’ advice about joint costing is certainly accurate‚ given the assumptions‚ but
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