--- title: Internal Control Resources description: Access internal control resources for public, private, and nonprofit organizations. --- [![VIBATO](https://www.vibato.com/hs-fs/hubfs/images/logo-184x54-v1a-retina.png?width=184&name=logo-184x54-v1a-retina.png "VIBATO")](http://vibato.com/) [Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/) 1-888-4-VIBATO [![VIBATO](https://www.vibato.com/hs-fs/file-555701954-png/images/logo-vibato-v2.png?width=184&name=logo-vibato-v2.png "VIBATO")](https://www.vibato.com/) ![](https://www.vibato.com/hs-fs/hub/92953/file-550870437.png?width=219&height=25&name=file-550870437.png) [COSO 2013 COMPLIANCELearn More](https://www.vibato.com/internal-control-services) [CONTROLS TESTING SERVICESLearn More](https://www.vibato.com/segregation-of-duties) [SEGREGATION OF DUTIES ANALYSISLearn More](https://www.vibato.com/segregation-of-duties) [RISK MANAGEMENTLearn More](https://www.vibato.com/financial-risk-assessment) [INTERNAL CONTROLSLearn More](https://www.vibato.com/internal-control-processes) ### [Try US](https://www.vibato.com/see-our-comprehensive-demo) ### [Compare US](https://www.vibato.com/compare-us) ### [Get a Quote](https://www.vibato.com/discover-the-only-value-based-industry-solution) # Internal Control Resources In addition to serving our clients, Vibato strives to provide education on issues around internal controls, financial risk management, and compliance. - [Internal Controls Blog](https://www.vibato.com/blog/).  Compliance updates, practical strategies, codification tools, and opinions about internal control, fraud, and audit-related topics. And more! - [Tipsheets.](https://www.vibato.com/internal-control-tips/) Strategic insight and practical tips to help you manage your internal controls, financial risk managment, and audit efforts. - [Surveys.](https://www.vibato.com/vibato-surveys/) Checklists and surveys to improve your internal control efforts. - [Codification Cheatsheet.](https://www.vibato.com/Vibato-Codification-Quick-Reference-Guide/) Our most popular download. FASB Codification cross-reference chart. - [Industry links.](https://www.vibato.com/compliance-industry-links/) Links to relevant associations and government agencies. # Sarbanes-Oxley 404(a) SEC Reporting Requirements The following SEC requirements exist for all public companies, regardless of size or industry: - The annual assessment must be performed by both a **Competent and Objective party** per SEC guidelines - The establishment and documentation of **internal controls around financial reporting and the systems** used to produce financial reports (this includes IT-related controls). - Testing of these internal controls to prove that they **are in place and functioning** as specified. - Companies must still include a **certification by the Chief Executive Officer and Chief Accounting Officer** that the internal controls over financial reporting were tested as part of annual 10K statements. - Attestation (Section 302) by executive management that **all controls are in place and have been tested as working.** ### Register to Receive Alerts, Updates, and Useful Information ### Our Customer "Vibato's work can be characterized most by the terms effectiveness and efficiency. They were a valuable addition to our team and aided, in a large measure, the advancement of our process discovery and reengineering efforts. Their productivity set a new standard for our team and their efforts made a lasting contribution."**-**** *John Pearl, IT Manager, IPIX*** © 2016 Vibato, LLC. | [privacy policy](https://www.vibato.com/privacy)