December 21, 2009

Reporting

Questions & Answers from Protiviti's "Guide to The Sarbanes-Oxley Act: Internal Control Reporting Requirements"

This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on reporting Sarbanes-Oxley results. Topics covered are: How should management formulate conclusions with respect to internal control over financial reporting? Must management disclose improvements of internal controls? And, can the results of the assessment of internal control over financial reporting affect the company’s executive certifications under Sections 302 and 906?