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Internal Controls

Please note: This item is from our archives and was published in 2005. It is provided for historical reference. The content may be out of date and links may no longer function.

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The AICPA Audit Committee Effectiveness Center issued “SOX Section 404: Responding to an Adverse Report—A Checklist for the Audit Committee,” which can be downloaded free at www.aicpa.org/audcommctr . The checklist provides an overview of the Sarbanes-Oxley Act’s internal control evaluation requirements and specifies actions audit committees should take in response to adverse reports.