This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of the audit committee. Topics covered are: With respect to the financial reporting process and internal control over financial reporting, what is expected of the audit committee? How and when should the audit committee be involved in management’s evaluation process and in the independent public accountant’s attestation process? And, what questions are audit committees asking with respect to the Section 404 evaluation during the first year of compliance?