This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of management. Topics covered are: What is the role of the disclosure committee, Section 404 compliance project sponsor, Section 404 compliance project steering committee, and other executives? Who signs off on internal control over financial reporting? And, can management rely solely on self-assessments of process owners for purposes of their evaluation of design and operating effectiveness?