The Sarbanes-Oxley Act of 2002 requires that public companies issue an internal control report.

Name: The Sarbanes-Oxley Act of 2002 requires that public companies issue an internal control report.
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The Sarbanes-Oxley Act of 2002 includes several provisions related to internal controls, including the requirement that public companies issue an internal control report. This report must include management's assessment of the effectiveness of the company's internal controls over financial reporting.

The Sarbanes-Oxley Act of 2002 Requires That Public Companies Issue