Pesquisa de referências

The New scrutiny

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<nonSort xml:space="preserve">The  </nonSort>
<title>New scrutiny</title>
</titleInfo>
<titleInfo type="alternative">
<title>Best's review</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080011703">
<namePart>Green, Meg</namePart>
<nameIdentifier>MAPA20080011703</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">usa</placeTerm>
</place>
<dateIssued encoding="marc">2006</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<form authority="marccategory">microform</form>
</physicalDescription>
<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>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080568863">
<topic>Estados Unidos</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080579753">
<topic>Control económico</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080586034">
<topic>Ley Sarbanes-Oxley</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080541064">
<topic>Fraude</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080570323">
<topic>Reglamentación</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080571696">
<topic>Control interno</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080584337">
<topic>Control de gestión</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080627966">
<topic>Control de entidades financieras</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080594855">
<topic>Auditores de seguros</topic>
</subject>
<classification authority="">212</classification>
<relatedItem type="host">
<titleInfo>
<title>Best's review</title>
</titleInfo>
<originInfo>
<publisher>Oldwick, New Jersey</publisher>
</originInfo>
<identifier type="local">MAP20077100109</identifier>
<part>
<text>January 2006 ; p. 22-28</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">060313</recordCreationDate>
<recordChangeDate encoding="iso8601">20080418125635.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20071507754</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>