In today’s fast-paced business world, compliance isn’t just about ticking boxes, it’s about building a resilient foundation that can withstand scrutiny and change. Our Section 404 and Section 302 Integration Questionnaire is resource for organizations seeking to move beyond the burdens of initial Sarbanes-Oxley compliance and toward a model of sustainability and efficiency. By weaving together the ongoing demands of Sections 404 and 302, this tool empowers management to embed robust internal controls into everyday business routines, foster true accountability among process owners, and ensure that significant changes are recognized and addressed before they become risks. This questionnaire guides users through strategies for institutionalizing compliance, from securing buy-in and budgeting for long-term support, to strengthening anti-fraud programs and refining escalation processes for timely action.

Sample questions include:

• Are the internal control structure and processes effective?
• Is management focusing on continuous improvement rather than just fixing past issues?
• Have you reviewed your implementation plans with the audit committee?
• Have you defined, resourced and budgeted the necessary ongoing program infrastructure support?