Section 404 of the Sarbanes-Oxley Act requires that a company's management document and assess the effectiveness of all internal control processes that could affect financial reporting.

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Section 404 of the Sarbanes-Oxley Act indeed requires companies' management to document and assess the effectiveness of all internal control processes that could impact financial reporting. This is necessary to maintain transparent and accurate financial statements and prevent fraud.

Section 404 of the Sarbanes-Oxley Act Requires That a Company's