Answer:
Provide internal control report alongside financial report
Explanation:
Sarbanes-Oxley act is an act passed by the USA government in 2002 to protect shareholders and other users of financial information from fraudulent practices and ensure that financial reports are free from material misinformation.
To achieve this , it mandated that every financial report should be accomplished with relevant internal control procedure report so as to be sure that there was a control that guided against errors and fraudulent acts in the course of producing the financial report.