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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 158 / 352

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© D.L. Crumbley

Hot Lines – Sarbanes-Oxley

Audit Committee (AC) must provide a mechanism for employees to remain anonymous when reporting concerns about accounting and auditing problems.

AC must provide a process for the receipt, retention, and treatment of complaints regarding accounting problems (Section 301, S-O).

Annual report must contain a statement regarding the effectiveness of internal controls.

Employees have the right to sue companies for whistle-blowing retaliation.

Managers found guilty of retaliation face penalties, including up to 10 years in prison.

See The Network, www.tnwinc.com/hotlines

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