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The New scrutiny

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<title>New scrutiny</title>
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<title>Best's review</title>
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<namePart>Green, Meg</namePart>
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<abstract>Insurers are facing additional pressure to prove they have adequate internal and external financial controls in place.To prevent other fraud cases as ocurred with Enron, WorldCom, or Global Crossing, lawmakers and regulators are seeking the steps with accounting and auditing standards for public companies under the Sarbanes-Oxley Act</abstract>
<note type="statement of responsibility">by Meg Green</note>
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<topic>Estados Unidos</topic>
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<topic>Ley Sarbanes-Oxley</topic>
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<topic>Fraude</topic>
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<topic>Reglamentación</topic>
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<topic>Control interno</topic>
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<topic>Control de gestión</topic>
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<topic>Control de entidades financieras</topic>
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<topic>Auditores de seguros</topic>
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<publisher>Oldwick, New Jersey</publisher>
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<text>January 2006 ; p. 22-28</text>
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