Chapter 7. Sarbanes-Oxley and COSO ERM

Sarbanes-Oxley Background

The five or so years starting in the mid-1990s were an investment boom time for the United States and elsewhere. The Internet and networked information systems technology, although ubiquitous today, were just coming of age. Stock markets were booming worldwide, new technology start-up companies were being sprouted like so many seeds of grass, and some credible-sounding writers ...

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