文档介绍：在内部控制的章节,我们看到了两个 SOX 法案:Sarbanes-OxleyActof2002Section404,Sarbanes-OxleyActof2002Section302,他们与内部控制之间是什么关系呢?下面我们讲讲1SOX主要规定InJuly2002,theUSgovernmentpronouncedtheSarbanes-OxleyAct,-OxleyActof2002CorporateresponsibilityCorporateresponsibilityforfinancialreports(Section302)ImproperinfluenceonconductofauditsountingOversightBoard(PCAOB)AccountingstandardsAuditing,qualitycontrol,andindependencestandardsandrulesEnhancedfinancialdisclosuresEnhancedconflictofinterestprovisionsManagementassessmentofinternalcontrols(Section404)White-mitcriminalfraudoffensesCriminalpenaltiesforfailuretocertifyfinancialreports(Section906)AuditorindependencePre-uracyandthereliabilityofinformationdisclosuretomeetitsreportingobligationsCEOsandCFOshavetosignanddeclareSection906emphasizesoncriminalpenalties2Sarbanes-OxleyActof2002requiredChiefExecutiveOfficersandChiefFinancialOfficerstosignanagreementuponthemanagementresponsibilitiesimposedbySections302and404:(1)S302 –ManagementresponsibilitiesoverFinancialReportingIssuerhasreviewedthereport;Thereportdoesnotcontainanyuntruestatementoforomittostateamaterialfact;Thefinancialstatements,pany;Responsibleforestablishingandmaintainingoverinternalcontrols;1Ensureproperinformationdisclosure;pany’mitteeallsignificantdeficiencies,pany;Discloseandevaluatesignificantchangesandimprovementsintheinternalc