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August 2012 » Material Internal Control Weakness...
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Thomas G. Calderon, PhD, and Li Wang, PhD, CPA, CMA, and Edward J. Conrad, PhD
Section 404(a) of the Sarbanes-Oxley Act of 2002 (SOX) requires the senior management of U.S. public companies to issue a report assessing the effectiveness of the company's internal control over financial reporting (ICFR). In addition, SOX section 404(b) requires the independent auditors of U.S. public companies to attest to the effectiveness of ICFR, although smaller public companies have been permanently exempted from this provision. Through these reporting requirements, regulators have sought to improve the quality of financial reporting and bolster investor confidence.
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