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Section 404 Requires That Corporate Management (Including the CEO)certify Their

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Section 404 requires that corporate management (including the CEO)certify their organization's internal controls on a quarterly and annual basis.


Definitions:

Content Analysis

A research technique for systematically analyzing the content of communication materials to identify patterns or themes.

Content Analysis

A research technique for systematically analyzing communication content by coding and counting frequencies of certain words, themes, or concepts.

Qualitative

A research approach based on the use of language rather than numbers to understand and report human behavior.

Manifest Content

The explicit or surface content of a communication or text, as opposed to its latent or underlying meanings.

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