Ukungaqinisekanga kunye noxanduva lwezeMali
Umthetho we-Sarbanes-Oxley, ngeli xesha libhekiselele kakhulu kwihlabathi lezoshishino, linikeza isicwangciso sokucaciswa kwezimali ezingenzi nzuzo ngokunjalo.
Umthetho we-Sarbanes-Oxley uthetha "UMthetho woMncintiswano waseMelika kunye noMthetho wokuXanduva lokuXanduva loLuntu ngo-2002."
Isebenza kwiinkampani ezithengiswa esidlangalaleni kwaye zifuna ukuba zihambelane nemigangatho yolawulo oluphakamisa amalungu ebhodi ebalulekileyo ekujongeni ukuthengiswa kwemali kunye neenkqubo zokuphicothwa.
Umthetho wadalwa ngokuphendula kwi-scandals yolawulo lweenkampani ezenza amagama afana no-Enron ngokuchanekileyo nokuchithwa kwamashishini .
Nangona umthetho omtsha usebenza kwiinkampani ezithengiswanga esidlangalaleni, uye wakhonza njengedwendwe lokuvusa kuluntu olungenzi nzuzo ngokunjalo. Enyanisweni, kuye kucetyiswa ukuba umthetho kufuneka ukwandiswe ukufaka izicelo kwimibutho engenzi nzuzo.
Okwangoku, iingeniso ezingenzi nzuzo ziye zasebenzisa i-Sarbanes-Oxley njengemigangatho yemigangatho yabo yemali. Ezi zenzo ziyakwazi kuphela ukuphucula ulawulo lwangaphakathi lwangenzi-nzuzo kwaye lubonelele ngokubonakalayo okufunekayo kwimisebenzi yabo yezezimali.
Indlela uSarbanes-Oxley Isebenza ngayo kwiNzuzo-nzuzo
- UMthetho ulawula iKomiti yeKomiti yoPhicotho, efuna ukuba ilungu ngalinye lekomiti lilungu lebhodi kwaye lizimeleyo (lingamkeli nayiphi na imali evela kwinkampani).
Kwakhona, iikomiti zophicotho kulindeleke ukuba zibe neyodwa "ingcali yezemali" okanye uchaze ukuba kutheni. Ikomiti yokuphicothwa lijongamela imisebenzi yangaphandle yomphicothi-zincwadi.
Uninzi olungenzi nzuzo, nangona bengenzi ngaphandle kophicotho-zincwadi, zinekomiti enye okanye ezininzi kwiingxoxo zezemali. Iingeniso ezinkulu ezingenanzuzo mhlawumbi zinekomiti yophicotho olujongene nophicotho-zincwadi zonyaka.
Kuyinto efanelekileyo yokungenzi inzuzo ukuqinisekisa ukuzimela kwamalungu ekomidi lokuphicotha okanye ezinye iikomiti zezimali. Iingeniso-nzuzo nazo kufuneka ziqinisekise ukuba amalungu ophicotho-zincwadi zabo okanye iikomiti zezimali zifundela ngezimali.
- USarbanes-Oxley ulawula uxanduva lwabaphicothi-zincwadi. Kudinga ukuba ukhokelo (ukuphonononga) iqabane leenkampani zophicotho-zincwadi lijikeleza ngokuphicothwa kwemali yonke iminyaka emihlanu. Inkampani ayifuni ukutshintshwa, nangona leyo yindlela enye yokufeza oku.
Kwakhona, inkampani yokuphicothwa ayinakho ukubonelela ngeenkonzo ezingaphengululi kwiinkampani ngexesha lophicotho. Inkampani yophicotho kufuneka iphinde ibhengeze ikomidi lokuphicothwa "imigaqo-nkqubo yokubaluleka nokuziphatha."
Iibhodi ezingenzi nzuzo nazo kufuneka zitshintshe ukuhlaziywa kwabaphicothi-zincwadi kwiminyaka emihlanu ukwenzela ukuba i-firm audit firm "ingalali ekutshintsheni" ngenxa yokuqhelana. Iingeniso-nzuzo nazo zikhuthazwa ukuba zingadityanisi iinkonzo zokuphicothwa nokuphicothwa kweengxelo zokungabikho zophicotho.
- I-Sarbanes-Oxley idinga ukuba igosa elilawulayo kunye negosa eliphezulu lezemali likampani eligcinwe esidlangalaleni liqinisekisa iinkcazo zemali zeenkampani, zifakazela ukuba zifanelekile kwaye zibonisa ngokuchanekileyo imeko yemali yenkampani.
Iingenzi-nzuzo zikhuthazwa ukuba zifune ukuba iCFO yazo iqinisekise iinkcazo zemali zentlangano. I-CEO yeengenzi-nzuzo ingabi yayazi kakuhle kwimicimbi yezemali njengeCFO yenkampani. Ngaloo ndlela, imfuno yeGosa eliPhezulu leMali eliPhezulu. Nangona kunjalo, i-CEO ye-nonprofit ekugqibeleni kufuneka ibe nexanduva.
Ezinye izibonelelo zikaSarbanes-Oxley zilawula:
- ukuthengiselana kwangaphakathi kunye neengxabano zomdla
- ukuvezwa okanye ukungafihli kuluntu
- ukukhusela umkhwelo
- utshabalalo lwencwadi
Iingenzi-nzuzo kuya kuba bubulumko ukubeka indawo ezikhuselekileyo ezifana nale ndawo.
Ngexesha lokuhlolisiswa okukhulu kweentlangano ezingenzi nzuzo, uSarbanes-Oxley unikezela iprogram ephambili yezinto ezingenzi nzuzo ukufikelela kumgangatho woxanduva lwemali onokukunceda kuphela ukunyaniseka kwabo kunye nokuqinisekisa ukuthembela kwabaxhasi babo kunye nabaxhasi.
I-GuideStar.com inengxoxo enhle kakhulu yeSarbanes-Oxley kwaye uludwe lweengcebiso ezingenzi nzuzo.
Unokufunda kwakhona ngesifundo esibonisa ukuba ukungenzi inzuzo kuthatha uSarbanes-Oxley ngentliziyo.