This tool outlines questions to consider when preparing integrated policies for Sarbanes-Oxley (SOX) Sections 302 and 404.
Sample questions 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 for Sections 302 and 404 compliance? Does the company employ self-assessment as a method to support its compliance process?