sox with IT tech

Sections 302, 404, 802, and 409 of the Sarbanes-Oxley Act are most applicable to technology:

Section 302 requires CFOs and CEOs to personally certify and attest to the accuracy of their companies’ financial results.

Section 404 establishes the need for internal controls based on a recognized control framework.

Section 802 sets criminal penalties for destroying records connected with control audits whereas

section 409 is expected to define requirements for real-time reporting of material events that could affect a company's financial performance. //Ultimately, the determination of which and how many controls //constitute an effective internal control environment is made and evaluated by management and agreed to with the //external auditor.