• Service: Audit, Advisory, Risk Consulting
  • Type: Regulatory update
  • Date: 9/12/2005

Sarbanes-Oxley Section 404: Management's Assessment Process 

This publication is prepared by KPMG to assist management, members of corporate Sarbanes-Oxley Section 404 compliance teams, and audit committee members as they address Section 404 issues and requirements. The document is designed to help clarify some of the key issues related to management's assessment process, address frequently asked questions, and provide general guidelines that management may use for planning and assessing the effectiveness of internal control over financial reporting.