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gptkbp:instanceOf
|
gptkb:legislation
|
|
gptkbp:affects
|
corporate governance
financial reporting
audit committees
|
|
gptkbp:appliesTo
|
gptkb:United_States
public companies
accounting firms
|
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gptkbp:enforcedBy
|
gptkb:Public_Company_Accounting_Oversight_Board
gptkb:U.S._Securities_and_Exchange_Commission
|
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gptkbp:establishedBy
|
gptkb:Sarbanes-Oxley_Act_of_2002
|
|
gptkbp:penalty
|
imprisonment
fines
|
|
gptkbp:purpose
|
improve financial transparency
prevent corporate fraud
|
|
gptkbp:relatedTo
|
gptkb:Sarbanes-Oxley_Act
|
|
gptkbp:requires
|
disclosure of financial information
whistleblower protection
data retention policies
auditor independence
internal controls over financial reporting
annual financial statement audits
management certification of financial reports
|
|
gptkbp:section
|
Section 302
Section 404
Section 802
|
|
gptkbp:bfsParent
|
gptkb:Linux_Audit_Framework
gptkb:Role-based_access_control_(RBAC)
gptkb:Cisco_ASA_5500-X_Series
gptkb:IBM_Security_Guardium
gptkb:AuditBoard
gptkb:IBM_Guardium
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
SOX compliance
|