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Section 404 of the Sarbanes-Oxley Act deals with the establishment and auditing of
Class Modifier
A keyword in object-oriented programming languages that defines the scope or behavior of a class, such as public, final, or abstract.
Object Oriented Programming
A programming paradigm based on the concept of "objects", which can contain data, in the form of fields, and code, in the form of procedures.
Encapsulation
A fundamental principle of object-oriented programming that restricts direct access to an object's components and can prevent the accidental modification of data.
Inheritance
A mechanism in object-oriented programming where a new class is derived from an existing class, inheriting its attributes and behaviors.
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