Section 404(a) of the Sarbanes-Oxley Act requires management of a public company to issue a report on internal control over financial reporting (ICOFR) as of the end of the comany's fiscal year. Many companies have reported that their ICOFR was operating effectively, while others have reported that such controls were not effective in design or operation.

1. Visit the SEC we site (www.sec.gov) and search for the form 10-K filing for Ro Evans Farms, Inc., for the fiscal year ended April 25, 2014.

2. Locate Managements Annual Report on Internal Control Over Financial Reporting to answer the following questions:

a. Who is responsible for establishing and implementing effective internal controls?

b. What type of internal controls is the report addressing?

c. What framework did management use to evaluate its internal control?

d. What was management's conclusion about the operating effectiveness of internal control?

e. What information is provided to help readers understand why management arrived at the conclusion?

f. What changes, if any, has management made to improve internal controls?

3. Locate the report of the independent registered public accounting firm. What information, if any, does the audit firm provide about its evaluation of interal controls over financial reporting?