SARBANES-OXLEY ACT SECTION 404 (SOX 404) Q1-2022

SARBANES-OXLEY ACT SECTION 404 (SOX 404) Q1-2022 SARBANES-OXLEY ACT SECTION 404 (SOX 404) Q1-2022
  • The following are the sections in the SOX law:
    • SOX 302: This section is of course listed under Title III of the act, and pertains to ‘Corporate Responsibility for Financial Reports’.
    • SOX-401:This section is of course listed under Title IV of the act (Enhanced Financial Disclosures), and pertains to ‘Disclosures in Periodic Reports’.
    • SOX-404:This section is listed under Title IV of the act (Enhanced Financial Disclosures), and pertains to ‘Management Assessment of Internal Controls’.
    • SOX-409:This section is listed within Title IV of the act (Enhanced Financial Disclosures), and pertains to ‘Real Time Issuer Disclosures’.
    • SOX-802:This section is listed within Title VIII of the act (Corporate and Criminal Fraud Accountability), and pertains to ‘Criminal Penalties for Altering Documents’.
  • As an IT Auditor we are more concern about Section 404 and section 802
Quizzes
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