A CEO and CFO of a public company filing a quarterly or annual report with the SEC must consider the requirements of Section 302 of the Sarbanes-Oxley Act. In addition, the Section 302 certification requirement also calls for the top officials to develop and implement internal disclosure controls and procedures designed to guarantee that its quarterly and annual reports are accurate and complete in preparation for having to disclose its CEO’s and CFO’s evaluation of such controls in its quarterly and annual reports. How do these requirements help to establish an effective system of corporate governance and an ethical organization culture?