Read Section $404$ of the Sarbanes$$Oxley Act of $2002($SOX$),$ compare the requirements of Section $404,$ and respond to the discussion topic. Feel free to include additional websites for this discussion as well. Remember to cite all references used.

What does Section $404$ require of management's internal control report? Research a public company and explain how management reports on internal control to meet the requirements of Section $404.$

Why do auditors must provide an opinion on the company's internal control as part of the annual audit? Explain.

What are the items that management must include in the company's internal control reports? Explain.