Sarbanes Oxley Act, 2002. Term Paper by cee-cee

This paper explains and discusses the Sarbanes Oxley Act with particular reference to the section 404. The author provides background information to the Act and explores the environment that spurred its creation and the need for such legislation. The author goes on to explore the provisions of Section 404 together with an interpretation of internal control and the consequences that SOX 404 has on company affairs. The paper ends with a conclusion drawn on the impact of the section inferred from the information presented in the paper.

Outline:
Sarbanes Oxley Act of 2002: Background
Section 404 of the Sarbanes Oxley Act: Introduction
Internal Controls Feature of section 404 of the Act:
Auditing and the impacts on auditors
Other unanticipated events
Technology and system requirements
Criticism and Review
Conclusion