TITLE IV--ENHANCED FINANCIAL DISCLOSURES
第四部分　被加强了的财务披露

Sec. 404 Management assessment of internal controls
管理层对内部控制的评价

Requires the SEC to prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 to contain an internal control report, which shall: (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.
With respect to the internal control assessment required by this section, each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. Such attestation shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.
要求证券交易委员会制订规则，规定按照1934年证券交易法第13（a）或15（d）段的规定呈报的每一份年度报告，必须包括一份内部控制报告，它应当：（1）写明公司管理层建立和维护一套充分的内部控制结构和程序的责任；和（2）包括一份上市公司最近财政年度末的，对财务报告的内部控制结构和程序的有效性的评价。
关于本段要求的对内部控制的评价，每一个为上市公司编制和发表审计报告的备案登记的注册会计师事务所，应当对管理层提供的评价，进行审核和报告。该审核应当依据监管委员会颁布或采用的审核业务标准。这种审核不应当作为一项割裂的业务。