Before revision: This was made into law with the passage of the Sarbanes–Oxley Act of 2002 which stipulated that companies must generate an internal control report stating who is responsible for an organization's internal control structure and outlines the overall effectiveness of these URL
After revision: This was made into law with the passage of the Sarbanes–Oxley Act of 2002 which stipulated that companies must generate an internal control report stating who is responsible for an organization's internal control structure and outlines the overall effectiveness of these controls.