lLgnesnrrrn 3.5. {1141.} E} aarnanes Uxiey requires that per section 4U4 that internal L'nntrnis 1within a publicly held (20111me are in he reviewed, evaluated and tested at year end to insure that adequate controls are in place. Explain and describe two {if the three rnajnr methods in nhtain and dncurnent their understanding of a company's controls