This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on moving beyond the initial year assessment. Topics covered are: What are the elements of an effective Sarbanes-Oxley Section 404 compliance structure after the initial annual assessment is completed? How do companies “find the value” from Section 404 going forward? And, after the first year of compliance, what happens to Section 404 compliance costs?