The key provision is section 404, which addresses the company's Internal Control over Financial Reporting (ICFR).
最关键的条款是第404条，它提出了公司要通过财务报表达到内部控制。
Sarbanes-Oxley is likely to be given a makeover this year, with its notorious section 404 on internal controls watered down.
《萨班斯·奥克斯利法案》(Sarbanes - Oxley act)今年可能会作出重大修改，把关于内部控制臭名昭著的404条款改得宽松一些。
Some companies have found that financial software they already have in place is up to the task of meeting Section 404 compliance requirements.
有些公司发现，它们已经安装的财务软件能够胜任满足第404款的法规遵从要求这项工作。
Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
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