Hello thank you for being available to help!

My struggle is, its a compare and contrast essay: " Compare and contrast the views of management and accountants regarding the changes required by the Sarbanes-Oxley Act on internal controls and how these changes have affected corporations accounting firms and investors"

I have reviewed a few tidbits here on Course Hero and majorly through required reading, regarding the exact question, but I'm having trouble organizing..... the managers roll, and what is the accountants roll.

I know that the managers implement new controls and are held personally responsible, and must over see many things regarding the reports that are put out, but where I'm having trouble is what is the accounts roll, and Iv been reading in circles that an audit person will rotate every 5 years. But what does it mean that the accountant can not be "too close" to the business... I realize it may be because of the potential the accountant might be tempted to commit fraud, and obviously that's what the Act stops.. But there is so much information out there that I'm having a hard time finding just the "bread and butter" to get the ball rolling, with out going further than I need to since I have other classes to pay attention to. This is ACCT-105 an introduction course, I just feel like I'm spending to much time chasing rabbits with this paper. And the class ends tonight at 11:55.

Thank you for reading my ramblings. Hopefully you can point me the right direction.