Internal Controls (Section 404 Internal Controls) Features and Functions
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404) requires the annual reports of public companies to include a management report on internal controls over financial reporting. SOX 404 also requires the company's auditor to attest to, and report on, management's assessment of the effectiveness of their internal control over financial reporting.
- Process narrations
- Visual workflows
- Auditable outputs
- Signatory page control policy
Sarbanes-Oxley Compliance Features and Functions