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Diane Publishing Books
Financial Audit: Securities and Exchange Commissionís Financial Statements for Fiscal Year 2004
David M. Walker (au)
Established in 1934 to enforce the securities laws & protect investors, the Securities & Exchange Comm. (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. The SEC is required to prepare & submit to Congress & the Office of Mgmt. & Budget (OMB) audited financial statements. This is the initial audit of SECís financial statements. The audit was done to determine whether, in all material respects: (1) SECís FY2004 financial statements were reliable, (2) SECís mgmt. maintained effective internal control over financial reporting & compliance with laws & regulations, & (3) SECís mgmt. complied with applicable laws & regulations. Charts & tables.
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