SOX·Articulo 404·Sarbanes-Oxley Act - Internal control over financial reporting
Management assessment of internal controls
ICFRmanagement assessmentITGC
Resumen en lenguaje claro
Exige evaluacion anual de la efectividad de los controles internos sobre reporting financiero.
Texto oficial (EN)
Section 404 requires management to assess internal control over financial reporting. In technology environments, the assessment normally depends on IT general controls over access, change management, operations, interfaces, reports and evidence retention.