Section 404 of the Sarbanes-Oxley Act requires public companies' annual reports to include the company's own assessment of internal control over financial reporting, and an auditor's attestation. Sarbanes-Oxley Act of 2002 Governance, Risk & Compliance
Management Assessment Of Internal Controls (SOX 404) 404 2 Sarbanes-Oxley, SOX, SarbOx, GRC, Governance