Internal Control, Sarbanes‐Oxley, and the Public Company Accounting Oversight Board

This chapter contains sections titled: Internal Controls over Property, Plant, and Equipment—Mandatory but Weak Internal Controls over Working Capital Securities and Exchange Commission and Public Company Accounting Oversight Board Scrutiny of Financial Statements Why Do Auditors Not Spend More Time on Property, Plant, and Equipment? Who Is Responsible for Internal Control over Property, Plant, and Equipment? “What Is So Hard about the Job?” Note