Giniat Edward, Saporito Joseph
KPMG LLP, Chicago, Illinois, USA.
Healthc Financ Manage. 2007 Aug;61(8):64-70.
By improving the integrity of financial reporting, voluntary compliance with the Sarbanes-Oxley Act can help a not-for-profit healthcare organization preserve its reputation within its community. Because SOX compliance is not mandatory for not-for-profits, they have great flexibility in how they structure their compliance activities. Making SOX compliance a part of a larger enterprise risk management program can help not-for-profits to streamline and coordinate their approach to all risk-be it financial, operational, or strategic.
通过提高财务报告的完整性，自愿遵守《萨班斯-奥克斯利法案》有助于非营利性医疗保健组织在其社区内维护声誉。由于非营利组织无需强制遵守《萨班斯-奥克斯利法案》，它们在构建合规活动的方式上有很大的灵活性。将遵守《萨班斯-奥克斯利法案》作为更大的企业风险管理计划的一部分，有助于非营利组织简化和协调应对所有风险的方法——无论是财务风险、运营风险还是战略风险。
