{"id":974,"date":"2022-10-22T09:10:05","date_gmt":"2022-10-22T01:10:05","guid":{"rendered":"http:\/\/viplao.com\/?p=974"},"modified":"2022-10-22T09:15:37","modified_gmt":"2022-10-22T01:15:37","slug":"sox%e6%b3%95%e6%a1%88%e5%9f%b9%e8%ae%ad%e4%bb%8b%e7%bb%8d","status":"publish","type":"post","link":"http:\/\/viplao.com\/index.php\/2022\/10\/22\/sox%e6%b3%95%e6%a1%88%e5%9f%b9%e8%ae%ad%e4%bb%8b%e7%bb%8d\/","title":{"rendered":"SOX\u6cd5\u6848\u57f9\u8bad\u4ecb\u7ecd"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"942\" height=\"517\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-43.png\" alt=\"\" class=\"wp-image-1012\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-43.png 942w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-43-300x165.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-43-768x422.png 768w, 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http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-30.png 1063w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u300a\u8428\u73ed\u65af\u6cd5\u6848\u300b\u662f2002\u5e74\u7f8e\u56fd\u56fd\u4f1a\u9881\u5e03\u7684\u6cd5\u89c4\uff0c\u65e8\u5728\u89c4\u8303\u4f01\u4e1a\u7684\u516c\u53f8\u6cbb\u7406\u548c\u5185\u90e8\u63a7\u5236\uff0c\u4ee5\u4fdd\u8bc1\u8d22\u52a1\u62a5\u8868\u7684\u771f\u5b9e\u6027\u548c\u51c6\u786e\u6027\u3002\u5e76\u8981\u6c42\u516c\u53f8CEO\/CFO\u672c\u4eba\u627f\u62c5\u4e0d\u5f53\u884c\u4e3a\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002<\/p>\n\n\n\n<p>\u4e3b\u8981\u8ddf\u5927\u5bb6\u4ecb\u7ecd\u4e00\u4e0b\u5176\u4e2d\u6700\u91cd\u8981\u76843\u4e2a\u7ae0\u8282: \u7b2c302\u8282\u3001\u7b2c404\u8282\u548c\u7b2c906\u8282<\/p>\n\n\n\n<p><strong>\u7b2c302\u7ae0\u8282<\/strong>&nbsp;<strong>\uff08SOX 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\u7b7e\u5b57\u7684\u7ba1\u7406\u5c42\u9700\u8981\uff1a<\/p>\n\n\n\n<p>&#8211; \u5bf9\u5efa\u7acb\u53ca\u4fdd\u6301\u5185\u90e8\u63a7\u5236\u8d1f\u8d23\uff1b<\/p>\n\n\n\n<p>&#8211; \u76ee\u524d\u5185\u63a7\u4f53\u7cfb\u4fdd\u8bc1\u7ba1\u7406\u5c42\u80fd\u77e5\u9053\u8be5\u516c\u53f8\u7684\u6240\u6709\u91cd\u5927\u4fe1\u606f\uff0c\u5c24\u5176\u662f\u4e0e\u8d22\u52a1\u62a5\u8868\u76f8\u5173\u7684\u91cd\u5927\u4fe1\u606f\uff1b<\/p>\n\n\n\n<p>&#8211; \u8bc4\u4ef7\u516c\u53f8\u7684\u5185\u90e8\u63a7\u5236\u5728\u7b7e\u7f72\u62a5\u544a\u524d90\u5929\u5185\u7684\u6709\u6548\u6027\uff1b<\/p>\n\n\n\n<p>&#8211; \u5728\u8be5\u5b9a\u671f\u62a5\u544a\u4e2d\u53d1\u5e03\u4ed6\u4eec\u4e0a\u8ff0\u8bc4\u4ef7\u7684\u7ed3\u8bba<\/p>\n\n\n\n<p>\uff085\uff09 \u7b7e\u5b57\u7684\u7ba1\u7406\u5c42\u5df2\u5411\u516c\u53f8\u7684\u5ba1\u8ba1\u5e08\u53ca\u8463\u4e8b\u4f1a\u4e0b\u5c5e\u7684\u5ba1\u8ba1\u59d4\u5458\u4f1a\u62ab\u9732\u4e86\u5982\u4e0b\u5185\u5bb9\uff1a<\/p>\n\n\n\n<p>&#8211; \u5185\u90e8\u63a7\u5236\u7684\u8bbe\u8ba1\u6216\u6267\u884c\u4e2d\uff0c\u5bf9\u8d22\u52a1\u62a5\u8868\u4ea7\u751f\u91cd\u5927\u8d1f\u9762\u5f71\u54cd\u7684\u91cd\u5927\u7f3a\u9677\uff1b<\/p>\n\n\n\n<p>&#8211; \u516c\u53f8\u7ba1\u7406\u5c42\u53ca\u96c7\u5458\u7684\u6b3a\u8bc8\u884c\u4e3a<\/p>\n\n\n\n<p>\uff086\uff09 \u7b7e\u5b57\u7684\u7ba1\u7406\u5c42\u5e94\u5728\u62a5\u544a\u4e2d\u6307\u660e\u5728\u4ed6\u4eec\u5bf9\u5185\u90e8\u63a7\u5236\u8bc4\u4ef7\u4e4b\u540e\uff0c\u5185\u90e8\u63a7\u5236\u662f\u5426\u53d1\u751f\u4e86\u91cd\u5927\u53d8\u5316\uff0c\u6216\u8005\u5176\u4ed6\u53ef\u80fd\u5bf9\u5185\u90e8\u63a7\u5236\u4ea7\u751f\u91cd\u8981\u5f71\u54cd\u7684\u56e0\u7d20\uff0c\u5305\u62ec\u5bf9\u5185\u90e8\u63a7\u5236\u7684\u91cd\u5927\u7f3a\u9677\u6216\u8005\u7f3a\u70b9\u7684\u66f4\u6b63\u63aa\u65bd\u3002<\/p>\n\n\n\n<p>\u6839\u636eSOX 302\u7ae0\u7a0b\uff0c\u516c\u53f8\u9700\u8981\u5bf9\u516c\u53f8\u5185\u90e8\u63a7\u5236\u505a\u51fa\u8bc4\u4f30\uff0c\u5e76\u5728\u5e74\u5ea6\u53ca\u5b63\u5ea6\u62a5\u544a\u4e2d\u62ab\u9732\u76f8\u5173\u4fe1\u606f\u3002<\/p>\n\n\n\n<p><strong>\u7b2c404\u7ae0\u8282<\/strong>&nbsp;<strong>\uff08SOX 404\uff09<\/strong><\/p>\n\n\n\n<p>\u8fd9\u4e2a\u7ae0\u8282\uff0c\u4e00\u5171\u4e5f\u5c31200\u591a\u5b57\uff0c\u4f46\u8bf4\u5b83\u662f\u6574\u4e2a\u300a\u8428\u73ed\u65af\u6cd5\u6848\u300b\u6700\u91cd\u8981\u7684\u7ae0\u8282\u4e00\u70b9\u4e5f\u4e0d\u4e3a\u8fc7\uff0c\u96ea\u68a8\u6700\u65e9\u63a5\u89e6\u300a\u8428\u73ed\u65af\u6cd5\u6848\u300b\u5c31\u662f\u4ece\u8fd9\u4e2aSOX404\u5f00\u59cb\u7684\u3002\u5b83\u4e3b\u8981\u89c4\u8303\u7ba1\u7406\u5c42\u5bf9\u5185\u90e8\u63a7\u5236\u7684\u8bc4\u4ef7\u3002\u7b80\u5355\u6765\u8bf4\uff0c\u8fd9\u4e2a\u7ae0\u8282\u5206\u4e3aa\u548cb\u4e24\u4e2a\u5b50\u6761\u6b3e\uff1a<\/p>\n\n\n\n<p>(a)\u6761\u6b3e\u4e3b\u8981\u5f3a\u8c03\u7684\u662f\u516c\u53f8\u7ba1\u7406\u5c42\u7684\u8d23\u4efb\uff0c\u5206\u6210\u4e24\u4e2a\u5c42\u6b21\uff1a<\/p>\n\n\n\n<p>\u7b2c\u4e00\uff1a\u7ba1\u7406\u5c42\u6709\u8d23\u4efb<strong>\u5efa\u7acb\u548c\u7ef4\u62a4<\/strong>\u4e00\u4e2a\u6709\u6548\u7684\u5185\u63a7\u4f53\u7cfb<\/p>\n\n\n\n<p>\u7b2c\u4e8c\uff1a\u5728\u5e74\u62a5\u4e2d\u5fc5\u987b\u62ab\u9732\u516c\u53f8\u5728\u6700\u8fd1\u7684\u4f1a\u8ba1\u5e74\u5ea6\u5185\uff0c\u5728\u5185\u63a7\u65b9\u9762\u505a\u8fc7\u54ea\u4e9b\u5de5\u4f5c\uff0c\u7ba1\u7406\u5c42\u662f\u5426\u5bf9\u5185\u63a7\u4f53\u7cfb\u7684\u6709\u6548\u6027\u6709\u4fe1\u5fc3\u3002<\/p>\n\n\n\n<p>(b)\u6761\u6b3e\u4e3b\u8981\u5f3a\u8c03\u7684\u662f\u5ba1\u8ba1\u5e08\u7684\u8d23\u4efb\uff1a<\/p>\n\n\n\n<p>\u5bf9\u4e8e\u5e02\u503c\u8fbe\u5230\u4e00\u5b9a\u89c4\u6a21\u7684\u4e0a\u5e02\u516c\u53f8\uff0c\u5ba1\u8ba1\u5e08\u5728\u5e74\u5ea6\u5ba1\u8ba1\u7684\u540c\u4e8b\u4e5f\u9700\u8981\u5bf9\u4f01\u4e1a\u7684\u5185\u63a7\u53d1\u8868\u610f\u89c1\uff0c\u51fa\u5177\u4e00\u4e2a\u4e13\u95e8\u7684\u5185\u63a7\u5ba1\u8ba1\u62a5\u544a\u3002<\/p>\n\n\n\n<p>\u5f53\u5e74\u96ea\u68a8\u5c31\u662f\u7ed9\u6211\u4eec\u8d1f\u8d23\u5ba1\u8ba1\u7684\u516c\u53f8\u51fa\u5177\u5185\u63a7\u5ba1\u8ba1\u62a5\u544a\u3002 \u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u53d1\u73b0\u7684\u95ee\u9898\u53ef\u4ee5\u5206\u4e3a\u4e09\u7c7b\uff1aDeficiency (\u7f3a\u9677)\uff1bSignificant Deficiency (\u4e25\u91cd\u7f3a\u9677)\uff1b Material Weakness\uff08\u91cd\u5927\u7f3a\u9677\uff09\u3002\u4f46\u51e1\u53d1\u73b0\u516c\u53f8\u6709Material Weakness, \u90a3\u4e48\u5c31\u53ef\u4ee5\u5224\u5b9a\u8fd9\u4e2a\u516c\u53f8\u5185\u63a7\u5931\u6548\u3002<\/p>\n\n\n\n<p><strong>\u7b2c906\u7ae0\u8282<\/strong>&nbsp;<strong>(SOX906)<\/strong><\/p>\n\n\n\n<p>SOX 906\u548cSOX 302\u662f\u4e00\u90e8\u7acb\u6cd5\u7684\u4e24\u4e2a\u5c42\u9762\uff0cSOX302\u89c4\u8303\u4e86\u7ba1\u7406\u5c42\u5bf9\u8d22\u52a1\u62a5\u8868\u548c\u5185\u63a7\u4f53\u7cfb\u7684\u8d23\u4efb\uff0cSOX906\u5f3a\u8c03\u4e86CFO\u548cCEO\u7684\u8d23\u4efb\uff0c\u5e76\u89c4\u5b9a\u4e86\u7f5a\u5219\uff1a<\/p>\n\n\n\n<p>a) \u5982\u679cCEO\u548cCFO\u77e5\u9053\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u6ca1\u6709\u6ee1\u8db3\u771f\u5b9e\u5b8c\u6574\u51c6\u786e\u7684\u8981\u6c42\u5c31\u7b7e\u5b57\u4e86\uff0c\u6700\u9ad8\u5904\u4ee5100\u4e07\u7f8e\u91d1\u7f5a\u6b3e\u53ca\u88ab\u522410\u5e74\u76d1\u7981\u3002<\/p>\n\n\n\n<p>b) \u5982\u679cCEO\u548cCFO\u660e\u77e5\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u6ca1\u6709\u6ee1\u8db3\u771f\u5b9e\u5b8c\u6574\u51c6\u786e\u800c\u84c4\u610f\u7b7e\u5b57\uff0c\u6700\u9ad8\u5904\u4ee5500\u4e07\u7f8e\u91d1\u7f5a\u6b3e\u53ca\u88ab\u522420\u5e74\u76d1\u7981\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"587\" height=\"244\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-38.png\" alt=\"\" class=\"wp-image-1004\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-38.png 587w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-38-300x125.png 300w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"814\" height=\"426\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-42.png\" alt=\"\" class=\"wp-image-1010\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-42.png 814w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-42-300x157.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-42-768x402.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-42-573x300.png 573w\" sizes=\"(max-width: 814px) 100vw, 814px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"837\" height=\"557\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-39.png\" alt=\"\" class=\"wp-image-1006\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-39.png 837w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-39-300x200.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-39-768x511.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-39-451x300.png 451w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"850\" height=\"502\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-40.png\" alt=\"\" class=\"wp-image-1007\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-40.png 850w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-40-300x177.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-40-768x454.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-40-508x300.png 508w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"869\" height=\"588\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-41.png\" alt=\"\" class=\"wp-image-1008\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-41.png 869w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-41-300x203.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-41-768x520.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-41-443x300.png 443w\" sizes=\"(max-width: 869px) 100vw, 869px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>\u6848\u4f8b\u5b9e\u8df5\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"678\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31-1024x678.png\" alt=\"\" class=\"wp-image-996\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31-1024x678.png 1024w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31-300x198.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31-768x508.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31-453x300.png 453w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-31.png 1064w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"735\" src=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32-1024x735.png\" alt=\"\" class=\"wp-image-997\" srcset=\"http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32-1024x735.png 1024w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32-300x215.png 300w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32-768x551.png 768w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32-418x300.png 418w, http:\/\/viplao.com\/wp-content\/uploads\/2022\/10\/image-32.png 1064w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure 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