decisionhealth Newsletters, Answer Books - 2009 Issue 3 (March)
Sarbanes-Oxley Act / Overview
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Article Overview
This article provides a high-level overview of the Sarbanes-Oxley Act and why it matters to health care organizations that are publicly traded. It focuses on the compliance and governance context, including executive certification, fraud reporting, conflict-of-interest oversight, and guidance prepared for health care boards and leaders.
Why This Topic Matters
It helps compliance, legal, finance, and governance teams understand the broad regulatory and oversight themes discussed in relation to publicly traded health care organizations.
What You Will Learn
- The general compliance and governance issues highlighted by the Sarbanes-Oxley Act
- Why the act affects leadership responsibilities in publicly traded health care organizations
- The broad types of oversight and reporting mechanisms referenced in the article
- Which organizations are mentioned in connection with guidance for health care boards
Who Should Read This
- Compliance officers
- Health care executives
- Finance leaders
- Legal and governance teams
- Health care board members
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