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Sarbanes-Oxley and Cost Engineering

机译：萨班斯-奥克斯利法案和成本工程

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摘要

In the rush to comply with the Sarbanes-Oxley Act of 2002 (SOX), many corporate accounting and compliance organizations have had little time to involve company cost engineers. However, the cost engineer is ultimately responsible for the cost engineering master work process, whether he or she is the director of cost engineering, the manager, or the lone cost engineer (CE), this individual is accountable to corporate management for ensuring the process satisfies all provisions of the act. The purpose of this article is to discuss many of the significant and critical impacts the act has on the world of engineering, architecture, and construction. This article is reprinted from the 2005 AACE International Transactions where it is listed as PM.16. It was presented for publication in the Cost Engineering journal.
机译：由于急于遵守2002年《萨班斯-奥克斯利法案》（SOX），许多公司会计和合规组织几乎没有时间让公司成本工程师参与进来。但是，成本工程师最终要负责成本工程的主要工作流程，无论他或她是成本工程总监，经理或独立成本工程师（CE），此人都对公司管理层负责，以确保流程满足该法案的所有规定。本文的目的是讨论该法案对工程，建筑和施工领域产生的许多重大影响。本文转载自2005 AACE International Transactions，此处列为PM.16。已将其发表在《成本工程》杂志上。

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