How Organizations can Enhance the Effectiveness of Internal Controls in Response to Changes in the Business Environment Since the Sarbanes-Oxley act: An analysis of the COSO Framework

Heping Zhang ()
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Heping Zhang: Australian National University

A chapter in Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023), 2024, pp 156-163 from Springer

Abstract: Abstract This research topic explores the evolution of the business environment since the enactment of the Sarbanes-Oxley Act, the impact of these changes on the effectiveness of internal controls, and how organizations can adapt their internal control systems to improve their quality. The study will use the COSO framework to analyze the factors that influence the effectiveness of internal controls and suggest ways to enhance them to meet the challenges of the current business landscape. The research will also examine the implications of the ineffective internal controls and explore new strategies and best practices to strengthen internal controls under the SOX Act.

Keywords: COSO; SOX Act; Internal Control; CEO characteristics; Internal control weakness (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-268-2_19

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DOI: 10.2991/978-94-6463-268-2_19

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