Read the articles https://www.protiviti.com/US-en/insights/sox-compliance-survey , https://sarbanes-oxley-101.com/SOX-404.htm .https://sarbanes-oxley-101.com/SOX-302.htm.Read the article https://www.journalofaccountancy.com/news/2015/feb/how-to-apply-coso-to-outsourced-providers-201511682.html and discuss why compliance with SOX Sections 302 and 404 is still a subject of ongoing interest.
