SARBANES-OXLEY ACT SECTION 404 (SOX 404) Q1-2023
- 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
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