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Accounting Information Systems Project Mgmt 360 1 Dealing With

Accounting Information Systems Project

Mgmt 360 project 1 dealing with financial fraud

Project 1:

Notwithstanding the legislation to prevent financial fraud even considering the Sarbanes Oxley section 404, the US and West suffered from credit crisis that was noticed in December 2007 when the U.S. National Bureau of Economic Research declared the recession which lasted until the summer of 2009 and in the minds of some has not produced wage growth but statistics on employment have move up from a high of almost 11% to around 6% and even below.

Section 404 of the Sarbanes Oxley was meant to place harsh penalties on issuers (CEOs and CFOs) who did not correctly attest to the veracity of the annual financial reports. Here is a summary of 404:

Summary of Section 404

Issuers are required to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting. This statement shall also assess the effectiveness of such internal controls and procedures.

The registered accounting firm shall, in the same report, attest to and report on the assessment on the effectiveness of the internal control structure and procedures for financial reporting.

Start with a theme sentence on what may have led to the Great Recession in spite of the 2002 Sarbanes Oxley act, conceding that SOX may have reduced the impact of the Great Recession. Send me a one paragraph first by next Tuesday (11/11) via Westwood email. Do it prior to class so we can exchange work.

Then, one page, single spaced. After the theme sentence, back up that statement and of course you can end with caveat or thoughts on why your theme may be incorrect. The one pager is due 11/18

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