{"id":579812,"date":"2023-12-28T03:12:07","date_gmt":"2023-12-28T03:12:07","guid":{"rendered":"https:\/\/proxyelite.info\/glossary\/sox-sarbanes-oxley-act\/"},"modified":"2023-12-28T03:12:07","modified_gmt":"2023-12-28T03:12:07","slug":"sox-sarbanes-oxley-act","status":"publish","type":"glossary","link":"https:\/\/proxyelite.info\/vi\/glossary\/sox-sarbanes-oxley-act\/","title":{"rendered":"SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley)"},"content":{"rendered":"<h2>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley)<\/h2>\n<p>\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 SOX, l\u00e0 m\u1ed9t b\u1ed9 lu\u1eadt quan tr\u1ecdng \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Hoa K\u1ef3 v\u00e0o n\u0103m 2002. N\u00f3 \u0111\u01b0\u1ee3c \u0111\u1eb7t theo t\u00ean c\u1ee7a c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3, Th\u01b0\u1ee3ng ngh\u1ecb s\u0129 Paul Sarbanes v\u00e0 \u0110\u1ea1i di\u1ec7n Michael Oxley, v\u00e0 ra \u0111\u1eddi \u0111\u1ec3 \u0111\u00e1p l\u1ea1i m\u1ed9t lo\u1ea1t c\u00e1c v\u1ee5 ki\u1ec7n c\u1ee7a c\u00f4ng ty. nh\u1eefng v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n l\u00e0m ch\u1ea5n \u0111\u1ed9ng gi\u1edbi kinh doanh, trong \u0111\u00f3 c\u00f3 Enron v\u00e0 WorldCom. SOX \u0111\u1ea1i di\u1ec7n cho m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7t ra c\u00e1c ti\u00eau chu\u1ea9n nghi\u00eam ng\u1eb7t cho c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty. B\u00e0i vi\u1ebft n\u00e0y \u0111i s\u00e2u v\u00e0o chi ti\u1ebft to\u00e0n di\u1ec7n v\u1ec1 SOX, c\u00e1c t\u00ednh n\u0103ng ch\u00ednh, lo\u1ea1i, \u1ee9ng d\u1ee5ng, th\u00e1ch th\u1ee9c, so s\u00e1nh, tri\u1ec3n v\u1ecdng trong t\u01b0\u01a1ng lai v\u00e0 m\u1ee9c \u0111\u1ed9 li\u00ean quan c\u1ee7a n\u00f3 v\u1edbi m\u00e1y ch\u1ee7 proxy.<\/p>\n<h2>Th\u00f4ng tin chi ti\u1ebft v\u1ec1 SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley)<\/h2>\n<p>SOX ch\u1ee7 y\u1ebfu nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed9 tin c\u1eady trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p trong c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a n\u00f3 l\u00e0:<\/p>\n<ol>\n<li>\n<p><strong>T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>: SOX y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/p>\n<\/li>\n<li>\n<p><strong>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong>: N\u00f3 y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i thu\u00ea ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i \u0111\u1ec3 xem x\u00e9t v\u00e0 ch\u1ee9ng th\u1ef1c t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y th\u00fac \u0111\u1ea9y t\u00ednh kh\u00e1ch quan v\u00e0 ng\u0103n ng\u1eeba xung \u0111\u1ed9t l\u1ee3i \u00edch.<\/p>\n<\/li>\n<li>\n<p><strong>Ch\u1ee9ng ch\u1ec9 CEO v\u00e0 CFO<\/strong>: C\u00e1c nh\u00e0 \u0111i\u1ec1u h\u00e0nh c\u1ea5p cao, bao g\u1ed3m c\u1ea3 CEO v\u00e0 CFO, \u0111\u1ec1u ph\u1ea3i x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u1ea5t k\u1ef3 ch\u1ee9ng nh\u1eadn sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u00ecnh ph\u1ea1t nghi\u00eam tr\u1ecdng.<\/p>\n<\/li>\n<li>\n<p><strong>B\u1ea3o v\u1ec7 ng\u01b0\u1eddi t\u1ed1 c\u00e1o<\/strong>: SOX cung c\u1ea5p s\u1ef1 b\u1ea3o v\u1ec7 cho nh\u1eefng ng\u01b0\u1eddi t\u1ed1 c\u00e1o nh\u1eefng h\u00e0nh vi sai tr\u00e1i c\u1ee7a c\u00f4ng ty, bao g\u1ed3m c\u1ea3 gian l\u1eadn t\u00e0i ch\u00ednh. N\u00f3 khuy\u1ebfn kh\u00edch nh\u00e2n vi\u00ean ti\u1ebfn l\u00ean m\u00e0 kh\u00f4ng s\u1ee3 b\u1ecb tr\u1ea3 th\u00f9.<\/p>\n<\/li>\n<li>\n<p><strong>Ti\u1ebft l\u1ed9 n\u00e2ng cao<\/strong>: \u0110\u1ea1o lu\u1eadt y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh cho c\u00f4ng ch\u00fang, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n truy c\u1eadp v\u00e0o d\u1eef li\u1ec7u k\u1ecbp th\u1eddi v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/p>\n<\/li>\n<\/ol>\n<h2>Ph\u00e2n t\u00edch c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley)<\/h2>\n<p>C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley bao g\u1ed3m:<\/p>\n<ul>\n<li>\n<p><strong>Ph\u1ea7n<\/strong>: SOX bao g\u1ed3m m\u01b0\u1eddi m\u1ed9t ph\u1ea7n, m\u1ed7i ph\u1ea7n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c kh\u00eda c\u1ea1nh c\u1ee5 th\u1ec3 c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<li>\n<p><strong>H\u00ecnh ph\u1ea1t<\/strong>: N\u00f3 \u00e1p \u0111\u1eb7t c\u00e1c h\u00ecnh ph\u1ea1t d\u00e2n s\u1ef1 v\u00e0 h\u00ecnh s\u1ef1 nghi\u00eam kh\u1eafc \u0111\u1ed1i v\u1edbi h\u00e0nh vi gian l\u1eadn c\u1ee7a c\u00f4ng ty, bao g\u1ed3m ph\u1ea1t ti\u1ec1n v\u00e0 ph\u1ea1t t\u00f9.<\/p>\n<\/li>\n<li>\n<p><strong>Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp<\/strong>: SOX y\u00eau c\u1ea7u c\u00e1c quy t\u1eafc nghi\u00eam ng\u1eb7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i, gi\u1ea3m nguy c\u01a1 b\u00e1o c\u00e1o sai l\u1ec7ch.<\/p>\n<\/li>\n<li>\n<p><strong>C\u00f9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/strong>: N\u00f3 y\u00eau c\u1ea7u c\u00e1c CEO v\u00e0 CFO ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00fac \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh \u1edf m\u1ee9c cao nh\u1ea5t.<\/p>\n<\/li>\n<li>\n<p><strong>B\u1ea3o v\u1ec7 ng\u01b0\u1eddi t\u1ed1 c\u00e1o<\/strong>: SOX thi\u1ebft l\u1eadp c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 cho c\u00e1c c\u00e1 nh\u00e2n b\u00e1o c\u00e1o h\u00e0nh vi sai tr\u00e1i c\u1ee7a c\u00f4ng ty, b\u1ea3o v\u1ec7 t\u00ecnh tr\u1ea1ng vi\u1ec7c l\u00e0m c\u1ee7a h\u1ecd.<\/p>\n<\/li>\n<li>\n<p><strong>H\u1ed9i \u0111\u1ed3ng gi\u00e1m s\u00e1t<\/strong>: C\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u1ee7y ban ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u00e1m s\u00e1t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<\/ul>\n<h2>C\u00e1c lo\u1ea1i SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley)<\/h2>\n<p>B\u1ea3n th\u00e2n SOX kh\u00f4ng c\u00f3 c\u00e1c lo\u1ea1i ri\u00eang bi\u1ec7t nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 ph\u1ea7n ch\u00ednh:<\/p>\n<ol>\n<li><strong>SOX M\u1ee5c 302<\/strong>: Ch\u1ee9ng ch\u1ec9 CEO v\u00e0 CFO.<\/li>\n<li><strong>SOX M\u1ee5c 404<\/strong>: B\u00e1o c\u00e1o ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n<li><strong>SOX M\u1ee5c 401<\/strong>: C\u00f4ng b\u1ed1 trong c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3.<\/li>\n<li><strong>SOX M\u1ee5c 409<\/strong>: Ti\u1ebft l\u1ed9 theo th\u1eddi gian th\u1ef1c.<\/li>\n<li><strong>SOX M\u1ee5c 802<\/strong>: H\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi vi\u1ec7c thay \u0111\u1ed5i t\u00e0i li\u1ec7u.<\/li>\n<\/ol>\n<h2>C\u00e1ch s\u1eed d\u1ee5ng SOX (\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley), c\u00e1c v\u1ea5n \u0111\u1ec1 v\u00e0 gi\u1ea3i ph\u00e1p<\/h2>\n<h3>C\u00e1ch s\u1eed d\u1ee5ng SOX<\/h3>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/li>\n<li>Ng\u0103n ch\u1eb7n gian l\u1eadn trong doanh nghi\u1ec7p.<\/li>\n<li>T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n<li>Th\u00fac \u0111\u1ea9y v\u0103n h\u00f3a doanh nghi\u1ec7p c\u00f3 \u0111\u1ea1o \u0111\u1ee9c.<\/li>\n<\/ul>\n<h3>V\u1ea5n \u0111\u1ec1 v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p><strong>V\u1ea5n \u0111\u1ec1:<\/strong> Ph\u00ed h\u00e0nh ch\u00ednh.<br \/>\n<strong>Gi\u1ea3i ph\u00e1p:<\/strong> H\u1ee3p l\u00fd h\u00f3a vi\u1ec7c tu\u00e2n th\u1ee7 th\u00f4ng qua c\u00f4ng ngh\u1ec7.<\/p>\n<p><strong>V\u1ea5n \u0111\u1ec1:<\/strong> S\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<br \/>\n<strong>Gi\u1ea3i ph\u00e1p:<\/strong> Khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 m\u1ea1nh m\u1ebd.<\/p>\n<p><strong>V\u1ea5n \u0111\u1ec1:<\/strong> Kh\u1ea3 n\u0103ng b\u1ecb tr\u1ea3 th\u00f9 b\u1edfi ng\u01b0\u1eddi t\u1ed1 c\u00e1o.<br \/>\n<strong>Gi\u1ea3i ph\u00e1p:<\/strong> C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh b\u1ea3o v\u1ec7 ng\u01b0\u1eddi t\u1ed1 gi\u00e1c m\u1ea1nh m\u1ebd.<\/p>\n<h2>\u0110\u1eb7c \u0111i\u1ec3m ch\u00ednh v\u00e0 so s\u00e1nh<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0111\u1eb7c tr\u01b0ng<\/th>\n<th>\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley (SOX)<\/th>\n<th>\u0110i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng t\u1ef1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N\u0103m ph\u00e1p lu\u1eadt<\/td>\n<td>2002<\/td>\n<td>kh\u00f4ng \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea1m vi<\/td>\n<td>C\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/td>\n<td>Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p kh\u00e1c nhau<\/td>\n<\/tr>\n<tr>\n<td>M\u1ee5c ti\u00eau ch\u00ednh<\/td>\n<td>Minh b\u1ea1ch t\u00e0i ch\u00ednh<\/td>\n<td>C\u1ea3i c\u00e1ch qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1m s\u00e1t c\u01a1 quan qu\u1ea3n l\u00fd<\/td>\n<td>\u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch Hoa K\u1ef3 (SEC)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ee9ng ch\u1ec9 CEO v\u00e0 CFO<\/td>\n<td>Y\u00eau c\u1ea7u<\/td>\n<td>kh\u00f4ng \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td>H\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1<\/td>\n<td>\u0110\u00fang<\/td>\n<td>Kh\u00e1c nhau t\u00f9y theo th\u1ea9m quy\u1ec1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Quan \u0111i\u1ec3m v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a t\u01b0\u01a1ng lai<\/h2>\n<p>T\u01b0\u01a1ng lai c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 SOX c\u00f3 th\u1ec3 s\u1ebd li\u00ean quan \u0111\u1ebfn c\u00e1c c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn nh\u01b0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 chu\u1ed7i kh\u1ed1i. Nh\u1eefng c\u00f4ng ngh\u1ec7 n\u00e0y c\u00f3 th\u1ec3 h\u1ee3p l\u00fd h\u00f3a quy tr\u00ecnh ki\u1ec3m to\u00e1n, t\u0103ng c\u01b0\u1eddng b\u1ea3o m\u1eadt d\u1eef li\u1ec7u v\u00e0 c\u1ea3i thi\u1ec7n t\u00ednh minh b\u1ea1ch t\u1ed5ng th\u1ec3.<\/p>\n<h2>C\u00e1ch s\u1eed d\u1ee5ng ho\u1eb7c li\u00ean k\u1ebft m\u00e1y ch\u1ee7 proxy v\u1edbi SOX<\/h2>\n<p>M\u00e1y ch\u1ee7 proxy c\u00f3 th\u1ec3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c tu\u00e2n th\u1ee7 SOX b\u1eb1ng c\u00e1ch \u0111\u1ea3m b\u1ea3o truy\u1ec1n d\u1eef li\u1ec7u an to\u00e0n v\u00e0 b\u00ed m\u1eadt. H\u1ecd cung c\u1ea5p nh\u1eefng l\u1ee3i th\u1ebf sau:<\/p>\n<ul>\n<li>\n<p><strong>B\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/strong>: M\u00e1y ch\u1ee7 proxy c\u00f3 th\u1ec3 m\u00e3 h\u00f3a vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u, b\u1ea3o v\u1ec7 th\u00f4ng tin t\u00e0i ch\u00ednh kh\u1ecfi b\u1ecb truy c\u1eadp tr\u00e1i ph\u00e9p.<\/p>\n<\/li>\n<li>\n<p><strong>\u1ea9n danh<\/strong>: H\u1ecd cung c\u1ea5p \u1ea9n danh cho ng\u01b0\u1eddi t\u1ed1 c\u00e1o ho\u1eb7c c\u00e1 nh\u00e2n b\u00e1o c\u00e1o h\u00e0nh vi sai tr\u00e1i c\u1ee7a c\u00f4ng ty, b\u1ea3o v\u1ec7 danh t\u00ednh c\u1ee7a h\u1ecd.<\/p>\n<\/li>\n<li>\n<p><strong>Ki\u1ec3m so\u00e1t truy c\u1eadp<\/strong>: M\u00e1y ch\u1ee7 proxy c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf quy\u1ec1n truy c\u1eadp v\u00e0o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh nh\u1ea1y c\u1ea3m, \u0111\u1ea3m b\u1ea3o ch\u1ec9 nh\u1eefng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n m\u1edbi c\u00f3 th\u1ec3 xem d\u1eef li\u1ec7u \u0111\u00f3.<\/p>\n<\/li>\n<li>\n<p><strong>T\u00ednh linh ho\u1ea1t v\u1ec1 m\u1eb7t \u0111\u1ecba l\u00fd<\/strong>: M\u00e1y ch\u1ee7 proxy cho ph\u00e9p truy c\u1eadp an to\u00e0n v\u00e0o th\u00f4ng tin t\u00e0i ch\u00ednh t\u1eeb c\u00e1c \u0111\u1ecba \u0111i\u1ec3m \u1edf xa, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m tra tu\u00e2n th\u1ee7.<\/p>\n<\/li>\n<\/ul>\n<p>T\u00f3m l\u1ea1i, \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley th\u1ec3 hi\u1ec7n m\u1ed9t c\u1ed9t m\u1ed1c quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t c\u1ee7a n\u00f3 nh\u1eb1m m\u1ee5c \u0111\u00edch kh\u00f4i ph\u1ee5c ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn c\u1ee7a doanh nghi\u1ec7p. Khi c\u00f4ng ngh\u1ec7 ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c thi v\u00e0 tu\u00e2n th\u1ee7 \u0110\u1ea1o lu\u1eadt c\u00f3 th\u1ec3 s\u1ebd ph\u00e1t tri\u1ec3n. M\u00e1y ch\u1ee7 proxy, v\u1edbi c\u00e1c t\u00ednh n\u0103ng \u1ea9n danh v\u00e0 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u, c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 tu\u00e2n th\u1ee7 SOX.<\/p>\n<h2>Li\u00ean k\u1ebft li\u00ean quan<\/h2>\n<p>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin v\u1ec1 \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley, vui l\u00f2ng truy c\u1eadp c\u00e1c t\u00e0i nguy\u00ean sau:<\/p>\n<ol>\n<li><a target=\"_new\" rel=\"noopener\">\u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch Hoa K\u1ef3 (SEC) - \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/a><\/li>\n<li><a target=\"_new\" rel=\"noopener\">Investopedia - \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley (SOX)<\/a><\/li>\n<li><a target=\"_new\" rel=\"noopener\">\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley: Gi\u1edbi thi\u1ec7u t\u00f3m t\u1eaft<\/a><\/li>\n<\/ol>\n<p>B\u00e0i vi\u1ebft to\u00e0n di\u1ec7n n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan gi\u1ed1ng nh\u01b0 b\u00e1ch khoa to\u00e0n th\u01b0 v\u1ec1 SOX, t\u1ea7m quan tr\u1ecdng c\u1ee7a n\u00f3 v\u00e0 m\u1ed1i quan h\u1ec7 c\u1ee7a n\u00f3 v\u1edbi c\u00e1c m\u00e1y ch\u1ee7 proxy.<\/p>","protected":false},"featured_media":579813,"menu_order":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-579812","glossary","type-glossary","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary\/579812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/types\/glossary"}],"version-history":[{"count":0,"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary\/579812\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media\/579813"}],"wp:attachment":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media?parent=579812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}