Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023)

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How Organizations can Enhance the Effectiveness of Internal Controls in Response to Changes in the Business Environment Since the Sarbanes-Oxley act: An analysis of the COSO Framework

Authors
Heping Zhang1, *
1Australian National University, Canberra, Australia
*Corresponding author. Email: 1280538273@qq.com
Corresponding Author
Heping Zhang
Available Online 10 October 2023.
DOI
10.2991/978-94-6463-268-2_19How to use a DOI?
Keywords
COSO; SOX Act; Internal Control; CEO characteristics; Internal control weakness
Abstract

This research topic explores the evolution of the business environment since the enactment of the Sarbanes-Oxley Act, the impact of these changes on the effectiveness of internal controls, and how organizations can adapt their internal control systems to improve their quality. The study will use the COSO framework to analyze the factors that influence the effectiveness of internal controls and suggest ways to enhance them to meet the challenges of the current business landscape. The research will also examine the implications of the ineffective internal controls and explore new strategies and best practices to strengthen internal controls under the SOX Act.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
10 October 2023
ISBN
978-94-6463-268-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-268-2_19How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Heping Zhang
PY  - 2023
DA  - 2023/10/10
TI  - How Organizations can Enhance the Effectiveness of Internal Controls in Response to Changes in the Business Environment Since the Sarbanes-Oxley act: An analysis of the COSO Framework
BT  - Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023)
PB  - Atlantis Press
SP  - 156
EP  - 163
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-268-2_19
DO  - 10.2991/978-94-6463-268-2_19
ID  - Zhang2023
ER  -