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Unit 2 Discussion Topic 1
The Sarbanes-Oxley Act was established in July 2002 with the goal of strengthening corporate accountability and governance. Using the Sarbanes-Oxley Act of 2002 document (http://www.sec.gov/about/laws/soa2002.pdf), please discuss one point of the Act that you found interesting and explain how these requirements strengthen corporate governance.
Unit 2 Discussion Topic 2
Developing a strong internal control system starts with corporate governance. In this unit, the Statement on Auditing Standards 99 (SAS 99) is introduced. Why was SAS 99 created? Explain one area of the standard that auditors are required to do.
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