Sarbanes-Oxley Section 404 Compliance Guide

This sample document can be used as a guide for establishing an organization’s framework and standard policy for compliance with Section 404 of the Sarbanes-Oxley Act.

In this sample, the company’s approach to supporting the certifications required by Section 404 of the act includes the following key activities: complete the entity-level risk assessment, define critical processes supporting the financial reporting function, identify key controls mitigating key risks, validate control operating effectiveness, and design and implement solutions for control gaps and weaknesses.