About Paul Sheldon Foote & Fatima Alali

Fatima Alali and Paul Sheldon Foote are Professors of Accounting at California State University, Fullerton. Their publications have included biometrics, Sarbanes-Oxley compliance, SAP ERP systems, auditing, accounting, and forecasting.

Hand vein authentication bolsters Sarbanes-Oxley compliance

This is a guest post by Fatima Alali and Paul Sheldon Foote, Professors of Accounting at California State University, Fullerton. Notorious frauds such as Societe Generale and UBS highlight the importance of internal controls. In spite of the Sarbanes-Oxley Act of 2002 (SOX or SOA), external auditors continue to disclose large numbers of material weaknesses in internal control systems of many public companies. In some cases, external public accounting firms have reported these material weaknesses for the same companies for