Sarbanes-Oxley Act uye Corporate Fraud
Chii chakakonzera Sarbanes-Oxley Mutemo?
Inron yakaipa yaEnron yakanga yakakwana kuti iratidze hurumende yeAmerica uye vamiririri vayo muCongress kuti mitsva yekuteerera mitemo yevanhu vepanhau uye yekuongorora yakadikanwa. Enron yaiva imwe yepamusoro uye, yaifungidzirwa, imwe yekambani dzakanyanya kunyanya mari mune US
Enron, iri muHouston, TX, yakaonekwa seimwe yemarudzi matsva emakambani eAmerica akabatanidzwa mumhando dzakasiyana-siyana dzine chokuita nemasimba. Yakatenga uye yakatengesa gesi uye mafuta emangwana. Yakagadzira mafuta ekuchenesa uye magetsi. Yakava imwe yenyika huru yepasp uye mapepa, gesi, magetsi, uye makambani ekukurukurirana zvisati zvasvibiswa muna 2001. Makore akawanda Eron asati apera, hurumende yakanga yatsaura huwandu hwemafuta neyemagetsi kubvumira kupikisana, asi izvi zvakaitawo zviri nyore kubiridzira. Enron, pakati pemamwe makambani, akashandisa kubviswa uku.
Kukanganisa kwakasiyana-siyana uye mhosva dzakapiwa naEnron dzakanga dzakawanda uye dzichienderera mberi. Kunyanya kunokanganisa zvisiri izvo zvakakonzera mapepa ekubhadhara mari kune vashandi, vazhinji vavo vakazotambura kurasikirwa kunoparadza apo kambani yakakundikana. Asi paiva nemamwe mimwe mikana yokusatendeseka nekunyengera, kusanganisira kunyengedza kwekambani yemari yevashandi nevatariri veEron uye kushandiswa kwepamutemo kwemashamba emagetsi.
Chii Chinonzi Sarbanes-Oxley Mutemo?
Kuti aparadze pamagumisiro ekunyengera kwekambani, Sénator Paul Sarbanes uye Mumiririri Michael Oxley vakanyora Sarbanes-Oxley Mutemo. Chinangwa cheS SOX chaive chekudzivirira vatengesi kuburikidza nekuvandudza nekururama nekuvimbika kwekubudiswa kwekambani ne
- kupfigira zvinyorwa mumakondomu ekupedzisira maitiro
- kusimbisa mitemo yekutonga
- kuwedzera kuzvidavirira uye kujekesa zvinodiwa kwekambani, kunyanya vatariri vemakambani, uye vanyori vezvemabhuku ehurumende
- kuwedzera kudiwa kwekushamwaridzana kwekambani mukupa ruzivo kuvanhodzi uye kutsanangurwa kwekutengesa kwemari
- kusimbisa rwiyo rwekudzivirira nekurira kwekuteerera
- kuwedzera zvikwereti zvekambani nehukuru malfeasance
- inobvumira kusikwa kweBublic Company Accounting Monitoring board kuti ienderere mberi nekuona maitiro emakambani, kunyanya munzvimbo yekuverenga
Mukupindura kune izvo zvakaonekwa zvakanyanya sekubatanidzwa kwevanyori veEnron, The Arthur Andersen yakasimba, muhutano hweEnron hwekunyengedzera, SOX inoshandura nzira iyo mapurisa emakambani anotarisana nevanongorori vezvemari. Makambani ose, maererano ne SOX, anofanirwa kupa chigumo chemugumo wegore, rondedze pamusoro pehutungamiri hwemukati hwavari munzvimbo uye nekubudirira kwevaya vatungamiri vemukati.
Kunyange zvazvo Sarbanes-Oxley Mutemo we2002 inowanzonzi kuti yakaderedza kusanganisa kwekambani uye kuwedzera kwekuchengetedza kwevatengesi, inewo vatsoropodzi, vamwe vavo vanocherechedza kuti iyo Congress yakaderedza sei chiito ichi nekudzivirira mari inofanirwa kuisa izvi kuchinja uye nokupedza zvikwereti zvinobudirira zvinopesana nechinangwa chechiito chacho. Vamwe vatsoropodzi, pane zvinopesana, vanopesana nechiito chacho nokuti inowedzera mari yekambani uye inoderedza kukwikwidzana kwekambani.