Mr. Hankewicz mis-states Section 404 in his article "Segregation of Duties and Its Role in Sarbanes-Oxley Compliance Issues." He says "this section (404) is a comprehensive list of accepted internal controls organizations must have in place to be deemed SOX-compliant. The list targets application internal controls and highlights areas where fraudulent reporting is likely to occur." We WISH it was a "comprehensive list." In fact, the adequacy of controls are all subject to individual interpretation. It DOES NOT have "key provisions in this section [for] segregation of duties.” This is all interpretation being made but presented as fact!