Umthetho we-Sarbanes-Oxley kunye neNkampani yoBuqhetseba
Yintoni eyabangela iSarbanes-Oxley Act?
Inkohlakalo ka-Enron yayinelisekile ukubonisa uluntu lwaseMelika kunye nabameli balo eNgqungquthela ukuba imigangatho emitsha yokuthotyelwa kweengxelo zoluntu kunye nokuphicothwa kwakudingeka. U-Enron wayengenye yezona zikhulu kwaye, kucingelwa ukuba, enye yeenkampani ezinonophelo zezimali kwi-US
I-Enron, e-Houston, TX, ithathwa njengomnye wohlobo olutsha lweenkampani zaseMerika ezithatha inxaxheba kwiintlobo ezahlukeneyo zamashishini axhamene namandla. Kuthenga kwaye kuthengisa i-gas neoli yexesha elizayo. Yakha izinto zokucoca iioli kunye nezityalo zamandla. Yaba enye yepalp enkulu kunye nephepha, i-gesi, umbane kunye neenkampani zonxibelelwano phambi kokuba ziphephe ngo-2001. Kwiminyaka emininzi ngaphambi kokuba i-Enron ibhujiswe, urhulumente wayewucwangcisile i-oil oil negesi yoshishino ukuvumela ukhuphiswano olungakumbi, kodwa kulula ukukopela. U-Enron, phakathi kwezinye iikhampani, wasebenzisa le nkunkuma.
Iintlobo ezahlukeneyo zobugqwetha kunye nolwaphulo mthetho olwenziwe ngu-Enron lwalubanzi kwaye luqhubeka. Ngokukodwa ukuphazamisa okungekho kakubi kwimibiko yabangelwa iingxelo ezizuzwa ngabanini-zimali, abaninzi babo ekugqibeleni bahlaselwa ilahleko eziphazamisayo xa inkampani ihlulekile. Kodwa kwakukho ezinye iziganeko zokungathembeki kunye nobuqhetseba, kubandakanywa ukungcola kwemali yenkampani ngabaphathi be-Enron kunye neendlela ezingekho mthethweni kwiimarike zamandla.
Yintoni i-Sarbanes-Oxley Act?
Ukuze kunqunywe iziganeko zobuqhetseba, uSenin Paul Paulin kunye noMmeli uMichael Oxley wabhala uMthetho we-Sarbanes-Oxley. Injongo yoMthetho we-SOX yayikukukhusela abatyalo-mali ngokuphucula ukuchaneka nokuthembeka kwezichazwe zenkampani
- ukuvala iingqungquthela kwiingxelo zokugqibela zengxelo
- nokuqinisa imithetho yolawulo lwentsebenziswano
- ukunyuka kweengxelo kunye nokufunwa kweemfuno zeenkampani, ngokukodwa abaphathi beenkampani, kunye nabagcini-zimali bakarhulumente
- ukunyuka kweemfuno ze-transparent corporation ekunikeleni ingxelo kubanini-nxaxheba kunye nenkcazo yokuthengiswa kwemali
- ukuqinisa ukukhusela ikhwelo kunye nokuthotyelwa kokuthotyelwa
- ukwandiswa kwezigwebo zokungabikho komthetho kunye nokuphathwa kakubi
- ugunyazisa ukudalwa kweBhodi kaRhulumente ye-Accounting Accounting Board ukuqhubela phambili ukubeka iliso ekuziphatheni kwenkampani, ngokukodwa kwindawo yokuphendula
Ekuphenduleni kwinto ebonwa ngokubanzi njengobambiswano lwababhali be-Enron, i-Arthur Andersen eqinile, ngokuziphatha kobuqhetseba ka-Enron, i-SOX iyatshintsha nendlela iibhodi zeenkampani zijongana ngayo nabaphicothi-zincwadi babo bezemali. Zonke iinkampani, ngokwe-SOX, kufuneka zinikezele ukuphela konyaka, ingxelo malunga nokulawulwa kwangaphakathi ezikhoyo kunye nokusebenza kwalawulo lwangaphakathi.
Nangona i-Sarbanes-Oxley Act ka-2002 ngokuqhelekileyo ivakaliswe ngokunciphisa ukukhwabanisa kwamashishini kunye nokwandisa ukukhuselwa kotyalo-mali, kunabo bahlalutyi babo, abanye babo baqaphela iqondo apho iCongress ibuthathaka ngayo isenzo ngokubamba imali eyimfuneko ukubeka le mihla kwaye ngokudlula iindleko ezithintela ngokukhawuleza injongo yesenzo. Abanye abagxeki, ngokuchasene noko, bachasene nesenzo kuba sandisa izindleko zenkampani kwaye kunciphisa ukuncintisana kwamashishini.