Discuss the key features of Section 302 of SOX.

1. Discuss the key features of Section 302 of SOX.

2. Discuss the key features of Section 404 of SOX.

3. Section 404 requires management to make a statement identifying the control framework used to conduct their assessment of internal controls. Discuss the options in selecting a control framework.

4. Explain how general controls impact transaction integrity and the financial reporting process.