Rapid technological change, conglomeration, mergers, and globalization are rocking the financial industry here and abroad. In this paper we will describe and quantify the elements of working capital for the most recent year explain the functions of intermediaries and financial regulatory bodies with Coca Cola and Pepsi. In this paper we will also determine the importance of control programs and effective internal control techniques for the selected companies, and it will also discuss the impact of the 2002 Sarbanes-Oxley Act on the financial systems in the United States. According to our course readings, the working capital of any company is equals to its current assets minus its current liabilities. The working capital of a company gives investors the opportunity to see how efficient the company operates. A positive working capital demonstrates that a company is able to pay off its short term liabilities on time, not being able to pay off its short term liabilities could be seen as a red flag from investors that are considering or are already investing in that company. Capital Res....

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