One of the core provisions of the bill, which is SOX Section 404, required the authorities of public companies to do internal control self-assessment of their companies and disclose the reports of the assessment.
法案核心条款之一,即404条款,要求公众公司管理当局对企业内部控制进行自我评价,并披露内部控制评价报告,标志着内部控制信息强制披露时代的到来。
参考来源 - 我国上市公司实施内部控制自我评价研究 （研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
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。
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