Section 404

  
As an Internal Auditor you have been given the task of creating a specific checklist to ensure compliance with Section 404.
Review the requirements of Section 404 and create a list identifying compliance requirements. The checklist should include information about reporting requirements, audits, IT security, and any other topics relevant to Section 404 compliance. The checklist should include information on internal controls over financial reporting (ICFR) controls as well as any known difficulties in complying with Section 404.
Evaluation Criteria and Rubric

List the compliance      requirements of Section 404
Include information about ICFR      controls
Include information about      reporting requirements, audits, and IT security
Include information about known      Section 404 compliance difficulties.

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