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: Research publications: item detail
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Management’s Reports on Internal Controls
©November 2005, 35 pages |
 Report Synopsis
This study describes predominant practices for Management’s Reports on Internal Controls. It is based on a review and analysis of disclosures released after the November 15, 2004 effective date of Section 404 of the Sarbanes-Oxley Act of 2002. The report:
• Analyzes Management’s Reports on Internal Controls and the related auditors’ reports filed in Securities and Exchange Commission (SEC) Forms 10-K and 10-K/A to identify common formats and inclusion of all required statements.
• Summarizes predominant practices for Management’s Reports issued during 2005.
• Classifies the types of material weaknesses and control deficiencies reported.
• Cites and analyzes voluntary disclosures.
• Identifies where Management and Auditor Reports on Internal Controls were reported in the 10-K and 10-K/A.
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