The Issue of Audit in Multinational Companies

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F14%3A00002216" target="_blank" >RIV/46747885:24310/14:00002216 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Issue of Audit in Multinational Companies

Original language description

The main goal of the submitted paper is to define the Sarbanes-Oxley Act, specify costs which are connected with its implementation and to analyze costs of application of internal control based on rules defined in this act in a selected company. The paper consist of four main parts. The first part is focused on general characteristics of audit. In the second part the diefference between internal and external audit is defined. The third part deals with the Sarbanes-Oxley act, its form, benefits and costs. In the last part there is analysis of costs of implementation and testing of controls according to SOX controls in a selected company.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2014

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ACC Journal

ISSN

1803-9782

e-ISSN

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Volume of the periodical

20

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

7-16

UT code for WoS article

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EID of the result in the Scopus database

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