Comments on: What do you think the common bond is for Enron, Arthur Andersen, and Sarbanes-Oxley? http://compliancesarbanesoxley.com/sarbanes-oxley/what-do-you-think-the-common-bond-is-for-enron-arthur-andersen-and-sarbanes-oxley Compliance Sarbanes Oxley, A Resource Guide for New and Established Businesses Requiring Sarbanes Oxley Compliance Thu, 15 Jul 2010 14:03:59 -0500 http://wordpress.org/?v=2.8.4 hourly 1 By: capwest5a http://compliancesarbanesoxley.com/sarbanes-oxley/what-do-you-think-the-common-bond-is-for-enron-arthur-andersen-and-sarbanes-oxley/comment-page-1#comment-137 capwest5a Sun, 27 Dec 2009 20:20:59 +0000 http://compliancesarbanesoxley.com/sarbanes-oxley/what-do-you-think-the-common-bond-is-for-enron-arthur-andersen-and-sarbanes-oxley#comment-137 Enron = Lack of internal controls Arthur Andersen = Somehow managed to 'overlook' Enron's lack of internal controls, because some of Andersen's employees/auditors were also part of Enron's management team. Sarbanes-Oxley = Mandates that an auditing firm cannot be part of the company's management 'team'. ----------------- That's my opinion - hope it gives you a start. :)<br><b>References : </b><br> Enron = Lack of internal controls

Arthur Andersen = Somehow managed to ‘overlook’ Enron’s lack of internal controls, because some of Andersen’s employees/auditors were also part of Enron’s management team.

Sarbanes-Oxley = Mandates that an auditing firm cannot be part of the company’s management ‘team’.
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That’s my opinion – hope it gives you a start. :)
References :

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