Using the www.google.com Advanced Search feature, enter Sarbanes-Oxley and click on Google Search. Click on Summary of

Question:

Using the www.google.com Advanced Search feature, enter “Sarbanes-Oxley” and click on Google Search. Click on “Summary of Sarbanes-Oxley Act of 2002” that appears as part of the aipca.org Web site. Scan the summary of the act and read Section 404. What does Section 404 require of management’s internal control report?