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SOX 404

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**SOX 404**

What is SOX 404?

SOX 404 doesn't refer to a specific technology, but rather to Section 404 of the Sarbanes-Oxley Act (SOX). This section requires companies to establish and maintain internal controls over financial reporting and to document and test those controls. It is a critical part of corporate governance and financial compliance. It focuses on assessing and reporting on the effectiveness of internal control over financial reporting (ICFR).

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