SOX·Articulo 302·Sarbanes-Oxley Act - Executive certifications
Corporate responsibility for financial reports
CEO/CFO certificationdisclosure controlsfinancial reporting
Resumen en lenguaje claro
Responsabilidad de CEO/CFO sobre la exactitud de la informacion financiera y controles de divulgacion.
Texto oficial (EN)
Section 302 requires principal executive and financial officers to certify periodic reports and the effectiveness of disclosure controls and procedures. For IT teams this creates evidence needs around access, changes, data lineage and completeness of systems feeding financial reporting.