INKRAH Law · Sarbanes-Oxley (SOX) · Public Law 107-204 (2002)

Section 404 — Management Assessment of Internal Controls

Android (Chrome/Edge): tap the ⋮ menu, then “Install app” or “Add to Home screen”.
iPhone/iPad (Safari): tap the Share button, then “Add to Home Screen”.
Windows/Mac (Chrome/Edge): click the install icon in the address bar, or the ⋮ menu, then “Install INKRAH”.
Firefox/Samsung Internet: open the menu, then “Add to Home screen”, or save a bookmark.

Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.
Official source / JDIH →

Bahasa Indonesia

Setiap laporan tahunan wajib memuat laporan pengendalian internal yang menyatakan tanggung jawab manajemen untuk membangun dan memelihara struktur serta prosedur pengendalian internal yang memadai bagi pelaporan keuangan, beserta penilaian efektivitasnya, yang harus diatestasi oleh auditor emiten.

English (United States)

Each annual report shall contain an internal control report stating management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting, together with an assessment of their effectiveness, which the issuer's auditor shall attest to.