关键词: 萨班斯法案, 内控系统, 内控系统构建, 内控系统评审

Abstract: The Sarbanes-Oxley Act and its following sections require all issures in American capital market should construct their internal control systems, and run them orderly and Chinese issures in America capital market should obey the Act, too. This paper mainly introduces the Act s requirement on the public company s internal control system, and gives the Chinese companies an idea to construct their internal control systems, and also discusses how to audit the companies internal control systems

Key words: Sarbanes-OxleyAct, internalcontrolsystem, constructionofinternalcontrolsystem, auditingofinternalcontrolsystem