_______ includes a requirement that management assess the effectiveness of an organization's internal controls and commission an audit of these controls by an external auditor in conjunction with the audit of its financial statements.

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Sarbanes-Oxley 404, also known as SOX 404, requires management to assess the effectiveness of an organization's internal controls over financial reporting and commission an audit of these controls by an external auditor in conjunction with the audit of its financial statements. This is a key provision of the Sarbanes-Oxley Act, passed in response to accounting scandals such as Enron and Worldcom. The purpose of SOX 404 is to ensure greater transparency, accountability, and accuracy in financial reporting, as well as to deter and detect fraud.

_______ Includes a Requirement That Management Assess the Effectiveness of an Organization's