{"id":580304,"date":"2023-12-28T03:16:45","date_gmt":"2023-12-28T03:16:45","guid":{"rendered":"https:\/\/proxyelite.info\/glossary\/sarbanes-oxley-act\/"},"modified":"2023-12-28T03:16:45","modified_gmt":"2023-12-28T03:16:45","slug":"sarbanes-oxley-act","status":"publish","type":"glossary","link":"https:\/\/proxyelite.info\/vi\/glossary\/sarbanes-oxley-act\/","title":{"rendered":"\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley"},"content":{"rendered":"

Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n

\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley, th\u01b0\u1eddng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft l\u00e0 SOX, l\u00e0 m\u1ed9t \u0111\u1ea1o lu\u1eadt mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t \u1edf Hoa K\u1ef3 nh\u1eb1m t\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh. \u0110\u01b0\u1ee3c ban h\u00e0nh v\u00e0o n\u0103m 2002 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi m\u1ed9t lo\u1ea1t v\u1ee5 b\u00ea b\u1ed1i c\u1ee7a c\u00f4ng ty, 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 G. Oxley. \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 kh\u00f4i ph\u1ee5c ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 sau c\u00e1c v\u1ee5 b\u00ea b\u1ed1i nh\u01b0 Enron, WorldCom v\u00e0 Tyco International, l\u00e0m rung chuy\u1ec3n th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 l\u00e0m x\u00f3i m\u00f2n ni\u1ec1m tin v\u00e0o c\u00e1c t\u1eadp \u0111o\u00e0n M\u1ef9.<\/p>\n

Th\u00f4ng tin chi ti\u1ebft v\u1ec1 \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n

\u0110\u1ea1o lu\u1eadt Sarbanes-Oxley bao g\u1ed3m 11 v\u0103n b\u1ea3n, m\u1ed7i v\u0103n b\u1ea3n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng l\u1ec7 ki\u1ec3m to\u00e1n. Ch\u00fang ta h\u00e3y \u0111i s\u00e2u v\u00e0o c\u00e1c t\u00ednh n\u0103ng ch\u00ednh c\u1ee7a lu\u1eadt to\u00e0n di\u1ec7n n\u00e0y:<\/p>\n

Ph\u00e2n t\u00edch c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n
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  1. \n

    C\u00f9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/strong>: \u0110\u1ea1o lu\u1eadt y\u00eau c\u1ea7u c\u00e1c CEO v\u00e0 CFO ph\u1ea3i \u0111\u00edch th\u00e2n x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty h\u1ecd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea5t k\u1ef3 sai l\u1ec7ch n\u00e0o.<\/p>\n<\/li>\n

  2. \n

    Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp<\/strong>: N\u00f3 \u00e1p \u0111\u1eb7t c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean nh\u1eb1m ng\u0103n ng\u1eeba xung \u0111\u1ed9t l\u1ee3i \u00edch v\u00e0 \u0111\u1ea3m b\u1ea3o ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh kh\u00f4ng thi\u00ean v\u1ecb.<\/p>\n<\/li>\n

  3. \n

    C\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong>: SOX y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh chi ti\u1ebft v\u00e0 minh b\u1ea1ch h\u01a1n, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty h\u01a1n.<\/p>\n<\/li>\n

  4. \n

    B\u1ea3o v\u1ec7 ng\u01b0\u1eddi t\u1ed1 c\u00e1o<\/strong>: \u0110\u1ea1o lu\u1eadt b\u1ea3o v\u1ec7 nh\u1eefng ng\u01b0\u1eddi t\u1ed1 gi\u00e1c b\u00e1o c\u00e1o h\u00e0nh vi gian l\u1eadn ho\u1eb7c h\u00e0nh vi sai tr\u00e1i c\u1ee7a c\u00f4ng ty kh\u1ecfi b\u1ecb tr\u1ea3 th\u00f9 b\u1edfi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u1ee7a h\u1ecd.<\/p>\n<\/li>\n

  5. \n

    Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>: C\u00e1c c\u00f4ng ty giao d\u1ecbch \u0111\u1ea1i ch\u00fang ph\u1ea3i thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u0103n ch\u1eb7n gian l\u1eadn.<\/p>\n<\/li>\n

  6. \n

    \u1ee6y ban ki\u1ec3m to\u00e1n<\/strong>: SOX y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty ph\u1ea3i c\u00f3 \u1ee7y ban ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u00e1m s\u00e1t c\u00e1c quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

  7. \n

    H\u00ecnh ph\u1ea1t cho h\u00e0nh vi sai tr\u00e1i<\/strong>: N\u00f3 \u00e1p \u0111\u1eb7t c\u00e1c h\u00ecnh ph\u1ea1t nghi\u00eam kh\u1eafc, bao g\u1ed3m ph\u1ea1t ti\u1ec1n v\u00e0 ph\u1ea1t t\u00f9, \u0111\u1ed1i v\u1edbi c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn.<\/p>\n<\/li>\n

  8. \n

    Ch\u1ee9ng ch\u1ec9 CEO\/CFO<\/strong>: CEO v\u00e0 CFO ph\u1ea3i \u0111\u00edch th\u00e2n x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty h\u1ecd.<\/p>\n<\/li>\n

  9. \n

    C\u1ea5m cho vay c\u00e1 nh\u00e2n<\/strong>: N\u00f3 c\u1ea5m c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang cho c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh v\u00e0 gi\u00e1m \u0111\u1ed1c vay c\u00e1 nh\u00e2n.<\/p>\n<\/li>\n

  10. \n

    T\u0103ng h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1<\/strong>: \u0110\u1ea1o lu\u1eadt t\u0103ng h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi gian l\u1eadn ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c t\u1ed9i ph\u1ea1m c\u1ed5 tr\u1eafng kh\u00e1c.<\/p>\n<\/li>\n

  11. \n

    L\u01b0u gi\u1eef t\u00e0i li\u1ec7u<\/strong>: C\u00e1c c\u00f4ng ty ph\u1ea3i l\u01b0u gi\u1eef m\u1ed9t s\u1ed1 h\u1ed3 s\u01a1 kinh doanh v\u00e0 th\u00f4ng tin li\u00ean l\u1ea1c nh\u1ea5t \u0111\u1ecbnh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ol>\n

    C\u00e1c lo\u1ea1i \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n

    \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley ch\u1ee7 y\u1ebfu bao g\u1ed3m hai ph\u1ea7n ch\u00ednh:<\/p>\n

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    • \n

      M\u1ee5c 302<\/strong>: Ph\u1ea7n n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 y\u00eau c\u1ea7u CEO v\u00e0 CFO ph\u1ea3i x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

    • \n

      M\u1ee5c 404<\/strong>: N\u00f3 t\u1eadp trung v\u00e0o \u0111\u00e1nh gi\u00e1 qu\u1ea3n l\u00fd v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec c\u00e1c c\u01a1 c\u1ea5u ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3.<\/p>\n<\/li>\n<\/ul>\n

      C\u00e1ch s\u1eed d\u1ee5ng \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley, c\u00e1c v\u1ea5n \u0111\u1ec1 v\u00e0 gi\u1ea3i ph\u00e1p li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng<\/h2>\n

      S\u1eed d\u1ee5ng \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 gi\u00fap c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan, nh\u01b0ng n\u00f3 c\u0169ng \u0111i k\u00e8m v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c:<\/p>\n

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      • \n

        Ph\u00ed h\u00e0nh ch\u00ednh<\/strong>: Vi\u1ec7c tri\u1ec3n khai SOX c\u00f3 th\u1ec3 t\u1ed1n k\u00e9m do c\u1ea7n t\u0103ng c\u01b0\u1eddng c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n<\/li>\n

      • \n

        \u0110\u1ed9 ph\u1ee9c t\u1ea1p<\/strong>: Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea1o lu\u1eadt c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

      • \n

        Tu\u00e2n th\u1ee7 li\u00ean t\u1ee5c<\/strong>: C\u00e1c c\u00f4ng ty ph\u1ea3i li\u00ean t\u1ee5c theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh \u0111\u1ec3 duy tr\u00ec s\u1ef1 tu\u00e2n th\u1ee7.<\/p>\n<\/li>\n

      • \n

        Ki\u1ec7n t\u1ee5ng ti\u1ec1m n\u0103ng<\/strong>: Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thi\u1ec7t h\u1ea1i v\u1ec1 danh ti\u1ebfng.<\/p>\n<\/li>\n<\/ul>\n

        C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh v\u00e0 so s\u00e1nh kh\u00e1c v\u1edbi c\u00e1c thu\u1eadt ng\u1eef t\u01b0\u01a1ng t\u1ef1<\/h2>\n

        \u0110\u00e2y l\u00e0 s\u1ef1 so s\u00e1nh gi\u1eefa \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng t\u1ef1:<\/p>\n\n\n\n\n\n\n\n\n\n
        Thu\u1eadt ng\u1eef<\/th>\nS\u1ef1 mi\u00eau t\u1ea3<\/th>\n<\/tr>\n<\/thead>\n
        \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/td>\nLu\u1eadt ph\u00e1p Hoa K\u1ef3 nh\u1eb1m t\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/td>\n<\/tr>\n
        \u0110\u1ea1o lu\u1eadt Dodd-Frank<\/td>\nPh\u00e1p lu\u1eadt gi\u1ea3i quy\u1ebft c\u1ea3i c\u00e1ch th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n
        Basel III<\/td>\nTi\u00eau chu\u1ea9n ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/td>\n<\/tr>\n
        GAAP (Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung)<\/td>\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty M\u1ef9<\/td>\n<\/tr>\n
        IFRS (Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf)<\/td>\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n to\u00e0n c\u1ea7u.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Quan \u0111i\u1ec3m v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a t\u01b0\u01a1ng lai li\u00ean quan \u0111\u1ebfn \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n

        T\u01b0\u01a1ng lai c\u1ee7a \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley c\u00f3 th\u1ec3 s\u1ebd ch\u1ee9ng ki\u1ebfn nh\u1eefng ti\u1ebfn b\u1ed9 h\u01a1n n\u1eefa trong c\u00f4ng ngh\u1ec7 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c c\u00f4ng ty s\u1ebd ng\u00e0y c\u00e0ng \u00e1p d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a c\u00e1c n\u1ed7 l\u1ef1c tu\u00e2n th\u1ee7 v\u00e0 n\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

        C\u00e1ch s\u1eed d\u1ee5ng ho\u1eb7c li\u00ean k\u1ebft m\u00e1y ch\u1ee7 proxy v\u1edbi \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley<\/h2>\n

        M\u00e1y ch\u1ee7 proxy c\u00f3 th\u1ec3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c tu\u00e2n th\u1ee7 \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley. Ch\u00fang cung c\u1ea5p t\u00ednh b\u1ea3o m\u1eadt v\u00e0 quy\u1ec1n ri\u00eang t\u01b0 n\u00e2ng cao, \u0111i\u1ec1u n\u00e0y r\u1ea5t c\u1ea7n thi\u1ebft khi truy\u1ec1n d\u1eef li\u1ec7u v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1ea1y c\u1ea3m. B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng m\u00e1y ch\u1ee7 proxy, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 b\u1ea3o v\u1ec7 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh kh\u1ecfi s\u1ef1 truy c\u1eadp tr\u00e1i ph\u00e9p v\u00e0 c\u00e1c m\u1ed1i \u0111e d\u1ecda tr\u00ean m\u1ea1ng, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a \u0111\u1ea1o lu\u1eadt v\u1ec1 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u.<\/p>\n

        T\u00f3m l\u1ea1i, \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley l\u00e0 m\u1ed9t b\u1ed9 lu\u1eadt quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh. C\u00e1ch ti\u1ebfp c\u1eadn nhi\u1ec1u m\u1eb7t c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh, c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 gi\u00e1m s\u00e1t \u0111\u00e3 \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1ch c\u00e1c doanh nghi\u1ec7p v\u1eadn h\u00e0nh v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh. Khi c\u00e1c c\u00f4ng ty x\u1eed l\u00fd s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7, m\u00e1y ch\u1ee7 proxy cung c\u1ea5p m\u1ed9t c\u00f4ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m v\u00e0 duy tr\u00ec t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

        Li\u00ean k\u1ebft li\u00ean quan<\/h2>\n

        \u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin v\u1ec1 \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley, vui l\u00f2ng tham kh\u1ea3o c\u00e1c t\u00e0i nguy\u00ean sau:<\/p>\n

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        3. Investopedia - \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley (SOX)<\/a><\/li>\n<\/ol>","protected":false},"featured_media":580305,"menu_order":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-580304","glossary","type-glossary","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary\/580304","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\/580304\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media\/580305"}],"wp:attachment":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media?parent=580304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}