This section of Protiviti's “Guide to Enterprise Risk Management: Frequently Asked Questions" addresses common questions about the relevance of Sarbanes-Oxley compliance. Topics covered include: Does the Sarbanes-Oxley Act of 2002 require companies to adopt ERM? Are there any other laws and regulations mandating ERM? Can ERM assist certifying officers with the discharge of their Section 302 certification and Section 404 assessment responsibilities? And, should management broaden the focus on compliance to managing business risk?