Nothing seems to generate more passionate reaction in the business world these days than the Sarbanes-Oxley Act. And nothing gets emotions churning quite like the now-famous internal control provisions of the Act, known ubiquitously as Section 404.

Nothing seems to generate more passionate reaction in the business world these days than the Sarbanes-Oxley Act. And nothing gets emotions churning quite like the now-famous internal control provisions of the Act, known ubiquitously as Section 404.