Acceptable Use Policy

The management team is particularly concerned about the right to protect company resources and restrict what employees can use the resources for. They want to ensure that they have a policy in place that establishes these expectations. Complete the following:
Create an Acceptable Use Policy for the organization the student has chosen.
In a separate discussion (meaning outside of the policy) talk about the tools and processes that can be used for investigate violations.
What are the ethical considerations that the company and end users need to be aware of? Add the discussion about the Acceptable Use Policy and the ethical considerations about the policy to the section titled: Acceptable Use PolicyName the document CSS441__IP3.doc
sarbanes_oxley_act.docx

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Running Head: SARBANES-OXLEY ACT
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Sarbanes-Oxley Act
Name
Course
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SARBANES-OXLEY ACT
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The Goodwill of North Georgia is a non-profit organization that deals with matters to do
with providing services when it comes to taking people through hands-on skill training, writing
resumes and cover letters for those job hunting. They also aid in helping them access job
opportunities as well as receiving donations which are then sold to help finance the job hunting
activities as well as the training programs they hold. The Sarbanes Oxley Act of 2002 is to be
applied in all the private and public companies or organizations, especially when it comes to
financial practice regulation as well as the regulation of corporate governance. This is important
in the case of the Goodwill of North Georgia in the case of corporate governance seeing that it is
an organization that requires coordination for the goals of the organization to be met without fail.
The organization relies on donations and sales of the donations to make a financial
commitment to the activities for which it engages. This also means that the organization has to
provide financial reports that are accurate in terms of what goes through the staff’s hands. These
two activities ought to be conducted according to the Sarbanes Oxley Act of 2002 which
provides accurate guidance as for how they ought to be accomplished and how financial matters
ought to be handled. The act greatly encourages transparency in the corporate world and more so
in this company, Goodwill of North Georgia on how their financial resources are put into use,
how they are spent and how much is recovered from the sales made from the donations provided
by the people (http://www.soxlaw.com).
There are various incidents for which the enactment of the Sarbanes Oxley Act is
considered important, like in the case of Goodwill of North Georgia. One of the incidents it to
aid in ensuring that indeed the only statements detailed in the financial reports of the
organization are true statements. Any misleading information would be defrauding and this will
mean that the organization went to this extent to hide information important to the public as well
SARBANES-OXLEY ACT
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as to the authorities involved in the process. This means that the responsibility for the
organization and those in charge of the financial matters ought to be keen and clear on all matters
about financials of the organization and the numbers have to be right and according to the
organization’s spending. This encourages transparency so that nothing is missed from the report.
The second incident that calls for the enactment of the Sarbanes Oxley Act is the evaluation of
the internal controls within the set previous ninety days and then having the information reported
or put into a report (Fletcher & Plette, 2008).
The evaluation of the internal controls calls for the identification of all kinds of
inefficiencies related to the organization. The inefficiencies also account for the fraudulent cases
by the employees of the organization so that it is all in the record and it can be accounted for in
the financials of the organization. All the information regarding the internal controls relates to
the internal activities of the organization and that about the financials. It is also important to
provide extra information on the internal controls in terms of the changes that might occur
especially if they are significant enough to be of negative impact. This means that the internal
activities of the organization will also be significantly affected to extents of even reflecting on
the financial reports or financial statements of the organization. Last but not least, the other
incident that is important in matters regarding the enactment of the act is the organization,
through its accountant, being able to provide information on the financial reports’ procedures as
well as the internal control structure effectiveness. This helps show the adequacy of the financial
statements and internal controls adopted by the organization. This helps prove the competence of
the financial accountant for the organization.
The act’s importance to the organization is seen in the best industry practices, that is, in
financial practice regulations. It also helps with the address of the problems as well as issues that
SARBANES-OXLEY ACT
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may arise from financial statements and reports from the organization. In this case, the financial
governance comes into play. When it comes to personal management liability issues, the act also
plays the role of addressing such and being the defining regulation behind corporate
responsibility (ABA Coordinating Committee on Nonprofit Governance, 2005).
The act specifically focuses on the financial practice regulations as well as corporate
governance and in this case, the governance of the organization which is a non-profit. In matters
to do with financial governance, the organization is expected to give accurate financial
statements that detail clearly on matters to do with how the financial resources are put into use
within the organization and for the good of the end users. This helps instill discipline and bring
transparency to the organization and among its staff members so that misuse and fraudulent cases
are dealt with in good time. The act, therefore, is meant to send a warning to all companies
involved, including non-profit organizations that fail to provide true statements on their
financials may lead to such acts being declared criminal and action being taken against them. At
the same time, failing to reveal that some of the organizational employees have been involved in
fraudulent cases or those who may be considered illegal, also calls for inclusion of the authorities
since there ought to be some form of accountability in every matter of the organization which
then calls for the enactment of the act especially when it comes to corporate governance and
financial practice regulations (The U.S. Sarbanes Oxley Act et al. 2007).
SARBANES-OXLEY ACT
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References
ABA Coordinating Committee on Nonprofit Governance. (2005). Guide to nonprofit corporate
governance in the wake of Sarbanes-Oxley. Chicago, Ill: Section of Business Law,
American Bar Association.
Fletcher, W. H., & Plette, T. N. (2008). The Sarbanes-Oxley Act: Implementation, significance,
and impact. New York: Nova Science Publishers.
http://www.soxlaw.com/
The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is watching you?.
(2007). Mu¨nchen: GRIN Verlag.

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