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cybrix corp (952) 843-5432 7400 metro blvd ste 335 minneapolis mn 55439 www.cybrix.com
espiria inc (612) 395-6600 123 n 3rd st ste 604 minneapolis mn 55401 www.espiria.com
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kpmg minneapolis (612) 305 5000 4200 wells fargo center 90 south seventh street minneapolis mn 55402 www.kpmg.com
oracular of minnesota (612) 334-2882 901 north third street suite 350 minneapolis mn 55401 www.oracular.com
prevari (763) 377-3241 816 westwood dr s minneapolis mn 55416 www.prevari.com/
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secure digital solutions (877) 724-3579 12215 28th place north plymouth mn 55441 www.securedigitalsolutions.com
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the most contentious aspect of sox is section 404, which requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting (icfr). this is the most costly aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort. under section 404 of the act, management is required to produce an �internal control report� as part of each annual exchange act report. see 15 u.s.c. � 7262. the report must affirm �the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.� 15 u.s.c. � 7262(a). the report must also �contain an assessment, as of the end of the most recent fiscal year of the company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.� to do this, managers are generally adopting an internal control framework such as that described in coso.

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