Sarbanes oxley act of 2002 long title an act to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws and for other purposes. In the wake of enron and worldcom the role of internal auditors in corporate governance has taken on a whole new meaning the passage of the sarbanes oxley act and actions by the u s securities and exchange commission imposed new requirements on auditors corporate boards and management. Arguments like those raised by mr farley of the nyse group and other corporate chiefs about accounting rules are nothing new mr turner said. Division of corporation finance sarbanes oxley act of 2002 frequently asked questions november 8 2002 revised november 14 2002 the answers to these frequently asked questions represent the views of the division of corporation finance. The phrase internal control structure and procedures features prominently in section 404 of sarbanes oxley but what exactly is a control structure composed of
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