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Section 806 of the Sarbanes-Oxley Act

Section 806 of the Sarbanes-Oxley Act (SOX Act) is a US federal law protecting whistleblowers who report corporate fraud or securities violations. It requires companies to implement reporting mechanisms, impacting enterprise risk management by mandating whistleblower protection and internal reporting channels. This is critical for compliance with international standards like ISO 31000 and COSO ERM.

Curated by Winners Consulting Services Co., Ltd.

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