Nothing here is verified yet. Content is migrated or drafted and has not been reviewed by a practitioner. Assertions marked like this are unchecked.
FinAtlas
Standardunverified

Sarbanes-Oxley Section 404

Management assessment and auditor attestation of internal control over financial reporting. The reason control documentation and testing exist as recurring finance work.

Relationships pointing at this node.

governs

2

An accounting or regulatory standard that constrains the task.