The sarbanes-oxley is a law of congress in A

The sarbanes-oxley is a law of congress in A.S on 2002 for protect investor from lack of any
financial statement.SOX act created for respond to malpractice that have done by enron then the
goal of this organisasion is to encouraging the insurer's confidence in the financial statements.
The Sarbanes-Oxley Act is arranged into eleven titles. As far as compliance is concerned, the
most important sections within these are often considered to be 302, 401, 404, 409, 802 and 906.
Sarbanes-Oxley Act Section 302
Require senior management to test the accuracy of financial statements. also presents
financial statements and related information and then the signing officer is responsible for
external and internal controls in reporting, then all the deficiencies in internal control and fraud
information involving employees involved in internal activities.
Sarbanes-Oxley Act Section 401
The section 401 report on the financial statements issued by the issuer is required to be
accurate and presented in a manner that does not contain a false statement. This financial
statement also covers all obligations beyond the balance sheet. and the commission also requests
or studies on off balance transaction statements.
Sarbanes-Oxley Act Section 404
internal control and analyze reports on adequacy of use. Controllers are required to publish
information in the annual report on the scope and adequacy of the internal control stan and
financial reporting procedures.

the registered accounting firm must, in the same report, prove and report an assessment of the
effectiveness of the internal control structure and financial procedures
Sarbanes-Oxley Act Section 409
in this section presents information about material changes in their financial condition and usually this
information is presented in graphical form.

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Sarbanes-Oxley Act Section 802
which serves to destroy the falsification of financial data, then its task is also to bring closer retention
period (the length of time that the data should be stored in a particular location or in a certain form)
then for the form of data storage must be stored in the form of electronic devices