From The Bulletin, Volume 1, Issue 3
Executive management has always been responsible for the quality and fairness of public reporting. However, under The Sarbanes-Oxley Act of 2002, the risks are higher and the consequences of failure more significant. This questionnaire addresses executive certification requirements.
A few sample questions include: Have you discussed the company’s disclosure controls and procedures with management? Has management taken a process view to address these requirements? Are you satisfied that the disclosure controls and procedures are designed effectively? Based upon your discussions with management, are you satisfied that the company’s disclosure controls and procedures are operating effectively? Based upon your knowledge of the company and the information received from management, would you sign the certification?