O'Hare Patrick K
Healthc Financ Manage. 2002 Oct;56(10):42-4.
In the near future, not-for-profits likely will feel the effects of these Sarbanes-Oxley directives: Establish audit committees with independent membership (precluding senior managers from being members) and make corresponding changes to corporate bylaws; Meet a higher standard for financial reporting, including increased disclosure and system certification representations as part of annual audits; Adopt a code of ethics for senior financial officers; Avoid senior executive compensation packages involving personal loans from the corporation; Ensure that board members are appropriately qualified and free of conflicts of interest.l
在不久的将来，非营利组织可能会感受到这些萨班斯-奥克斯利法案指令的影响：设立由独立成员组成的审计委员会（禁止高级管理人员成为成员），并对公司章程做出相应修改；达到更高的财务报告标准，包括在年度审计中增加披露和系统认证声明；为高级财务官员采用道德准则；避免涉及公司个人贷款的高级管理人员薪酬方案；确保董事会成员具备适当资质且不存在利益冲突。
