Sarbanes Oxley Information
The three rules of Sarbanes Oxley Act regulate the management of electronic records. The first rule refers to the falsification, destruction and alteration of records. The second rule states the retention of records by any company so as to how long the records should be stored. The third rule refers to the type of business records that need to be stored. Sarbanes Oxley compliance with section 404 requires the company’s annual report to carry a report on internal controls of the company. This report on internal controls as per the Sarbanes Oxley compliance should state the role of management in maintaining and establishing total internal controls in the financial system of the company.
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