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5 Cards in this Set
- Front
- Back
Corporate governance
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The system by which a company is directed and controlled. (p. 20)
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Detective control
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A control that detects undesirable events that have already occurred. (p. 22)
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Internal control
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A process designed to provide reasonable assurance that objectives are being achieved. (p. 21)
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Preventive control
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A control that deters undesirable events from occurring. (p. 22)
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Sarbanes-Oxley Act of 2002
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A law intended to protect the interests of those who invest in publicly traded companies by improving the reliability and accuracy of corporate financial reports and discloures. (p. 20)
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