Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

تمرين 11

The Foreign Corrupt Practices Act was an important act because it was the first to require that:
a. SEC-registered companies establish an independent audit committee to oversee the audit function.
b. the external auditors report any illegal payments to the SEC.
c. U.S. firms doing business abroad report sizable payments to non-U.S. citizens to the Justice Department.
d. SEC-registered companies keep records and maintain adequate internal control.