|
Server : Apache/2.4.62 System : FreeBSD fbsdweb2.web.rcn.net 14.1-RELEASE FreeBSD 14.1-RELEASE releng/14.1-n267679-10e31f0946d8 GENERIC amd64 User : www ( 80) PHP Version : 8.3.8 Disable Function : NONE Directory : /domains/highlandlabs/cqi-bin/ALFA_DATA/alfasymlink/root/domains/apprimus1/ |
Upload File : |
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<title>Sarbanes-Oxley Act</title>
<link href="type.css" rel="stylesheet" type="text/css">
<!--Fireworks MX 2004 Dreamweaver MX 2004 target. Created Thu Nov 18 10:59:10 GMT-0500 ( ) 2004-->
<script language="JavaScript">
<!--
function mmLoadMenus() {
if (window.mm_menu_1116142801_0) return;
window.mm_menu_1116142801_0 = new Menu("root",334,21,"Verdana, Arial, Helvetica, sans-serif",12,"#394d75","#ba0000","#ffffff","#c6b28a","left","middle",2,0,1000,-5,12,true,true,true,0,true,false);
mm_menu_1116142801_0.addMenuItem("> STRATEGIC BUSINESS & TECHNOLOGY PLANNING","location='serv_SBTP.htm'");
mm_menu_1116142801_0.addMenuItem("> PERFORMANCE & OPERATIONS IMPROVEMENT","location='serv_POI.htm'");
mm_menu_1116142801_0.addMenuItem("> OUTSOURCING & STAFF AUGMENTATION","location='serv_OSA.htm'");
mm_menu_1116142801_0.addMenuItem("> OPERATIONAL RISK MANAGEMENT","location='serv_ORM.htm'");
mm_menu_1116142801_0.addMenuItem("> SARBANES OXLEY COMPLIANCE SERVICES","location='serv_SOCS.htm'");
mm_menu_1116142801_0.hideOnMouseOut=true;
mm_menu_1116142801_0.menuBorder=1;
mm_menu_1116142801_0.menuLiteBgColor='#ffffff';
mm_menu_1116142801_0.menuBorderBgColor='#cccccc';
mm_menu_1116142801_0.bgColor='#ffffff';
window.mm_menu_1118102708_0 = new Menu("root",162,21,"Verdana, Arial, Helvetica, sans-serif",12,"#394d75","#ba0000","#ffffff","#c6b28a","left","middle",2,0,1000,-5,12,true,true,true,0,true,false);
mm_menu_1118102708_0.addMenuItem("> ABOUT APPRIMUS","location='corp_about.htm'");
mm_menu_1118102708_0.addMenuItem("> MANAGEMENT TEAM","location='corp_team.htm'");
mm_menu_1118102708_0.addMenuItem("> CLIENT CASE STUDIES ","location='corp_clients.htm'");
mm_menu_1118102708_0.hideOnMouseOut=true;
mm_menu_1118102708_0.menuBorder=1;
mm_menu_1118102708_0.menuLiteBgColor='#ffffff';
mm_menu_1118102708_0.menuBorderBgColor='#cccccc';
mm_menu_1118102708_0.bgColor='#ffffff';
mm_menu_1118102708_0.writeMenus();
} // mmLoadMenus()
function MM_preloadImages() { //v3.0
var d=document; if(d.images){ if(!d.MM_p) d.MM_p=new Array();
var i,j=d.MM_p.length,a=MM_preloadImages.arguments; for(i=0; i<a.length; i++)
if (a[i].indexOf("#")!=0){ d.MM_p[j]=new Image; d.MM_p[j++].src=a[i];}}
}
function MM_findObj(n, d) { //v4.01
var p,i,x; if(!d) d=document; if((p=n.indexOf("?"))>0&&parent.frames.length) {
d=parent.frames[n.substring(p+1)].document; n=n.substring(0,p);}
if(!(x=d[n])&&d.all) x=d.all[n]; for (i=0;!x&&i<d.forms.length;i++) x=d.forms[i][n];
for(i=0;!x&&d.layers&&i<d.layers.length;i++) x=MM_findObj(n,d.layers[i].document);
if(!x && d.getElementById) x=d.getElementById(n); return x;
}
function MM_nbGroup(event, grpName) { //v6.0
var i,img,nbArr,args=MM_nbGroup.arguments;
if (event == "init" && args.length > 2) {
if ((img = MM_findObj(args[2])) != null && !img.MM_init) {
img.MM_init = true; img.MM_up = args[3]; img.MM_dn = img.src;
if ((nbArr = document[grpName]) == null) nbArr = document[grpName] = new Array();
nbArr[nbArr.length] = img;
for (i=4; i < args.length-1; i+=2) if ((img = MM_findObj(args[i])) != null) {
if (!img.MM_up) img.MM_up = img.src;
img.src = img.MM_dn = args[i+1];
nbArr[nbArr.length] = img;
} }
} else if (event == "over") {
document.MM_nbOver = nbArr = new Array();
for (i=1; i < args.length-1; i+=3) if ((img = MM_findObj(args[i])) != null) {
if (!img.MM_up) img.MM_up = img.src;
img.src = (img.MM_dn && args[i+2]) ? args[i+2] : ((args[i+1])? args[i+1] : img.MM_up);
nbArr[nbArr.length] = img;
}
} else if (event == "out" ) {
for (i=0; i < document.MM_nbOver.length; i++) {
img = document.MM_nbOver[i]; img.src = (img.MM_dn) ? img.MM_dn : img.MM_up; }
} else if (event == "down") {
nbArr = document[grpName];
if (nbArr)
for (i=0; i < nbArr.length; i++) { img=nbArr[i]; img.src = img.MM_up; img.MM_dn = 0; }
document[grpName] = nbArr = new Array();
for (i=2; i < args.length-1; i+=2) if ((img = MM_findObj(args[i])) != null) {
if (!img.MM_up) img.MM_up = img.src;
img.src = img.MM_dn = (args[i+1])? args[i+1] : img.MM_up;
nbArr[nbArr.length] = img;
} }
}
//-->
</script>
<script language="JavaScript1.2" src="mm_menu.js"></script>
<style type="text/css">
<!--
a {
font-family: Arial, Helvetica, sans-serif;
}
a:link {
text-decoration: none;
color: #003366;
}
a:visited {
text-decoration: none;
color: #003366;
}
a:hover {
text-decoration: underline;
color: #394D75;
}
a:active {
text-decoration: none;
color: #394D75;
}
body {
background-color: #FFFFFF;
}
-->
</style></head>
<body onLoad="MM_preloadImages('images/btn_SBTP_over.gif','images/btn_POI_over.gif','images/btn_OSA_over.gif','images/btn_ORM_over.gif','images/btn_SOCS_over.gif')">
<script language="JavaScript1.2">mmLoadMenus();</script>
<table width="685" border="0" align="center" cellpadding="0" cellspacing="0">
<tr>
<td width="211" valign="top"><table width="210" border="0" cellpadding="0" cellspacing="0">
<tr>
<td>
</td>
</tr>
<tr>
</tr>
<tr>
<td><table border="0" cellpadding="0" cellspacing="0" width="210">
<!-- fwtable fwsrc="navTemplate.png" fwbase="navTemplate.gif" fwstyle="Dreamweaver" fwdocid = "1939847907" fwnested="0" -->
<tr>
<td><img src="images/spacer.gif" width="210" height="1" border="0" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="1" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r1_c1" src="images/navTemplate_r1_c1.gif" width="210" height="45" border="0" alt="Apprimus"></td>
<td><img src="images/spacer.gif" width="1" height="45" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r2_c1" src="images/navTemplate_r2_c1.gif" width="210" height="31" border="0" usemap="#m_navTemplate_r2_c1" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="31" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r3_c1" src="images/navTemplate_r3_c1.gif" width="210" height="20" border="0" usemap="#m_navTemplate_r3_c1" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="20" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r4_c1" src="images/navTemplate_r4_c1.gif" width="210" height="22" border="0" usemap="#m_navTemplate_r4_c1" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="22" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r5_c1" src="images/navTemplate_r5_c1.gif" width="210" height="21" border="0" usemap="#m_navTemplate_r5_c1" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="21" border="0" alt=""></td>
</tr>
<tr>
<td><img name="navTemplate_r6_c1" src="images/navTemplate_r6_c1.gif" width="210" height="22" border="0" usemap="#m_navTemplate_r6_c1" alt=""></td>
<td><img src="images/spacer.gif" width="1" height="22" border="0" alt=""></td>
</tr>
<map name="m_navTemplate_r2_c1">
<area shape="rect" coords="48,11,209,29" href="default.htm" title="Home" alt="Home" >
</map>
<map name="m_navTemplate_r3_c1">
<area shape="rect" coords="51,3,212,19" href="#" title="Services" alt="Services" onMouseOut="MM_startTimeout();" onMouseOver="MM_showMenu(window.mm_menu_1116142801_0,151,0,null,'navTemplate_r3_c1');" >
</map>
<map name="m_navTemplate_r4_c1">
<area shape="rect" coords="48,5,210,20" href="value.htm" title="Value" alt="Value" >
</map>
<map name="m_navTemplate_r5_c1">
<area shape="rect" coords="47,3,209,20" href="#" title="Corporate" alt="Corporate" onMouseOut="MM_startTimeout();" onMouseOver="MM_showMenu(window.mm_menu_1118102708_0,147,0,null,'navTemplate_r5_c1');" >
</map>
<map name="m_navTemplate_r6_c1">
<area shape="rect" coords="48,3,209,19" href="contacts.htm" title="Contact Us" alt="Contact Us" >
</map>
</table></td>
</tr>
<tr>
<td width="27"><img src="images/spacer.gif" width="17" height="17"></td>
</tr>
<tr>
<td><table width="210" border="0" cellpadding="0" cellspacing="0">
<tr>
<td width="27"><img src="images/spacer.gif" width="27" height="27"></td>
<td valign="top"><table width="183" border="0" cellspacing="0" cellpadding="0">
<tr>
<td colspan="3"><img src="images/open.gif" width="183" height="11"></td>
</tr>
<tr>
<td width="1" bgcolor="#CCCCCC"><img src="images/spacer.gif" width="1"></td>
<td width="181"><table width="181" border="0" cellpadding="0">
<tr>
<td align="center"><img src="images/serv_headline.gif" alt="Information Technology Services" width="169" height="45"></td>
</tr>
<tr>
<td align="center" bgcolor="#FFFFFF"><a href="serv_SBTP.htm" target="_top" onClick="MM_nbGroup('down','group1','btn_SBTP','images/btn_SBTP_over.gif',1)" onMouseOver="MM_nbGroup('over','btn_SBTP','images/btn_SBTP_over.gif','images/btn_SBTP_over.gif',1)" onMouseOut="MM_nbGroup('out')"><img src="images/btn_SBTP.gif" alt="Stategic Business & Technology Planning" name="btn_SBTP" width="169" height="35" border="0"></a></td>
</tr>
<tr>
<td align="center" bgcolor="#FFFFFF"><a href="serv_POI.htm" target="_top" onClick="MM_nbGroup('down','group1','btn_POI','images/btn_POI_over.gif',1)" onMouseOver="MM_nbGroup('over','btn_POI','images/btn_POI_over.gif','images/btn_POI_over.gif',1)" onMouseOut="MM_nbGroup('out')"><img src="images/btn_POI.gif" alt="Performance Improvement" name="btn_POI" width="169" height="36" border="0"></a></td>
</tr>
<tr>
<td align="center" bgcolor="#FFFFFF"><a href="serv_OSA.htm" target="_top" onClick="MM_nbGroup('down','group1','btn_OSA','images/btn_OSA_over.gif',1)" onMouseOver="MM_nbGroup('over','btn_OSA','images/btn_OSA_over.gif','images/btn_OSA_over.gif',1)" onMouseOut="MM_nbGroup('out')"><img src="images/btn_OSA.gif" alt="Outsourcing & Staff Augmentation" name="btn_OSA" width="169" height="36" border="0"></a></td>
</tr>
<tr>
<td align="center" bgcolor="#FFFFFF"><a href="serv_ORM.htm" target="_top" onClick="MM_nbGroup('down','group1','btn_ORM','images/btn_ORM_over.gif',1)" onMouseOver="MM_nbGroup('over','btn_ORM','images/btn_ORM_over.gif','images/btn_ORM_over.gif',1)" onMouseOut="MM_nbGroup('out')"><img src="images/btn_ORM.gif" alt="Operational Risk Management" name="btn_ORM" width="169" height="35" border="0"></a></td>
</tr>
<tr>
<td align="center" bgcolor="#FFFFFF"><a href="serv_SOCS.htm" target="_top" onClick="MM_nbGroup('down','group1','btn_SOCS','images/btn_SOCS_over.gif',1)" onMouseOver="MM_nbGroup('over','btn_SOCS','images/btn_SOCS_over.gif','images/btn_SOCS_over.gif',1)" onMouseOut="MM_nbGroup('out')"><img src="images/btn_SOCS.gif" alt="Sarbanes-Oxley Compliance Services" name="btn_SOCS" width="169" height="35" border="0"></a></td>
</tr>
</table></td>
<td width="1" bgcolor="#CCCCCC"><img src="images/spacer.gif" width="1"></td>
</tr>
<tr>
<td colspan="3"><img src="images/close.gif" width="183" height="11"></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
<tr>
<td><img src="images/spacer.gif" width="27" height="1"></td>
</tr>
</table></td>
<td width="474" valign="top"><table width="468" border="0" cellpadding="0" cellspacing="0">
<tr>
<td width="271" colspan="4"><img src="images/indexTopLine.gif" width="469" height="18"></td>
</tr>
</table>
<table width="467" border="0" cellpadding="0" cellspacing="0">
<tr>
<td width="20"><img src="images/spacer.gif" width="20" height="33"></td>
<td width="434" valign="top"><table width="448" border="0" cellpadding="0">
<tr>
<td align="center"><img src="images/serv_SOP_head.gif" alt="Sarbanes-Oxley Act" width="413" height="31"></td>
</tr>
</table>
<table width="448" border="0" cellpadding="15">
<tr>
<td class="type"><strong>On July 30, 2002, The Sarbanes-Oxley Act was signed into law</strong>, in an attempt to reverse the trend of increased financial regularities and high profile business failures throughout the US. The two most notable sections of this complex act are Sections 302 & 404.<br>
<br>
<table width="400" border="0" cellpadding="0" cellspacing="8">
<tr>
<td width="15" valign="top"><img src="images/red_arrow.gif" width="15" height="16"></td>
<td><strong>Section 302</strong> – Effective 8/29/02. This section mandates that CEO’s and CFO’s personally certify financial statements and filings, as well as affirm that they are responsible for establishing and enforcing “disclosure controls and procedures” at all levels in their corporation. With each quarterly filing, they must also certify that they have evaluated the effectiveness of these controls, and must disclose to their audit committee all significant deficiencies, material weaknesses, and acts of fraud.</td>
</tr>
<tr>
<td valign="top"><img src="images/red_arrow.gif" width="15" height="16"></td>
<td> <strong>Section 404</strong> – Effective 6/15/04 or 4/15/05. This section requires that SEC registrants include in their Annual Report, an Internal Control Report that contains management’s assertions regarding the effectiveness of the company’s internal control structure and procedures over financial reporting. This report must articulate the following:</td>
</tr>
<tr>
<td valign="top"> </td>
<td><table width="351" border="0" cellpadding="2" cellspacing="0">
<tr>
<td valign="top"><img src="images/dimond.gif" width="10" height="10"></td>
<td><em>Management’s responsibilities to establish and maintain adequate internal control over financial reporting.</em></td>
</tr>
<tr>
<td valign="top"><img src="images/dimond.gif" width="10" height="10"></td>
<td><em>The framework used by management as criteria for evaluating the effectiveness of these internal controls.</em></td>
</tr>
<tr>
<td valign="top"><img src="images/dimond.gif" width="10" height="10"></td>
<td><em>Management’s assessment as to the effectiveness of the company’s internal control over financial reporting based on management’s evaluation of it at year end, including disclosure of any material weaknesses. </em> <p>Furthermore, this report must also state that the company’s independent public accountant who audited the financial statements, has attested to and reported on management’s evaluation on these internal controls.</p></td>
</tr>
</table></td>
</tr>
<tr>
<td valign="top"> </td>
<td> To respond to this set of regulatory requirements, <em>APPRIMUS CONSULTING</em> has developed a comprehensive suite of <a href="serv_SOCS.htm"><strong><br>
SOX Compliance Advisory & Support Services.</strong></a></td>
</tr>
</table>
</td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
<tr>
<td colspan="2"> </td>
</tr>
<tr>
<td colspan="2"><img src="images/bottomLines.gif" width="685" height="7"></td>
</tr>
<tr align="center">
<td colspan="2" class="links"> </td>
</tr>
<tr>
<td colspan="2" class="links"><table width="645" border="0" cellpadding="0">
<tr>
<td width="150" align="center"><img src="images/spacer.gif" width="150" height="5"></td>
<td width="101" align="center"><a href="sitemap.htm">SITE MAP</a></td>
<td width="231" align="center"><a href="disc.htm">TERMS OF USE</a></td>
<td width="153" align="center"><a href="privacy.htm">PRIVACY POLICY</a></td>
</tr>
</table>
</td>
</tr>
<tr>
<td colspan="2" class="disclaimer"> </td>
</tr>
<tr>
<td colspan="2" class="disclaimer">This material is provided for informational purposes only. This web site may be considered advertising under applicable rules.<br>
© Copyright 2004, Apprimus. All Rights Reserved. Site design by SRM Design </td>
</tr>
</table>
</body>
</html>