Prior to beginning work on this discussion, read the 2017 Sarbanes Oxley Compliance Survey Links to an external site. from Protiviti consulting firm, and the Section 302: Corporate Responsibility for Financial Reports Links to an external site. and Section 404: Management Assessment of Internal Controls Links to an external site. from the SOX website. Although it has been over a decade since the enactment of the Sarbanes-Oxley Act (SOX) of 2002, the majority of executives and other professionals agreed, in the above-mentioned survey by the Protiviti consulting firm, that internal control over reporting structure in their organizations has significantly or moderately improved since compliance with the legislation became a requirement. Visit the Journal of Accountancy Links to an external site., click the Financial Reporting tab, and select Internal Control. Select an article on Internal Control over Financial Reporting, and discuss why compliance with SOX Sections 302 and 404 is still a subject of ongoing interest.