Sarbanes-Oxley Internal Control Report Using Wikipedia (www.wikipedia.org.), look up the entry for the Sarbanes-Oxley Act. Look over the table of contents and find the section that describes Section 404. After reading the section, respond to the following questions. Answering these questions will help you understand what Section 404 requires of management's internal control report. Who is responsible for establishing and maintaining an adequate internal control structure? Management What must the report contain? Assessment of effectiveness. Does the SEC require disclosure as to whether the company has adopted a code of ethics for senior officers? Yes is the auditor required to report on the assessment concerning internal control that management has made? Yes Feedback Check My Wor Sarbanes-Ordey requires companies to maintain effective internal control over the recording of transactions and the preparing of financial statements