This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions concerning the remediation of control deficiencies. Topics covered are: If control deficiencies or gaps are identified, how should we remediate them? How soon before the end of the fiscal year must the deficiency be corrected? And, since this Section 404 project requires a point-in-time review, how long do remediated controls need to be in place and in operation to be considered effective?