This tool highlights questions to consider when preparing and reviewing integrated policies for Sarbanes-Oxley Sections 302 and 404.
Questions to consider include: Do you understand the interrelationships between Section 302 compliance and Section 404 compliance? Have you considered the implications of those interrelationships to the organization’s compliance process? Have you integrated the compliance processes for the quarterly disclosure control and annual internal controls over financial reporting requirements? Is there a policy that clearly defines the responsibility of Sections 302 and 404 compliance?