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.
讀完這一段，結(jié)合原文中對上市公司的提及，我們知道，會計師事務(wù)所針對上市公司內(nèi)控報告的相關(guān)內(nèi)容出具《內(nèi)部控制鑒證報告》原來是美國法律的要求。我們找到了這些說法的根源。維基百科這段文字還告訴我們“管理層的責(zé)任是建立健全內(nèi)部控制并保持其有效性”這句話的由來， 以及管理層對內(nèi)控有效性的“認(rèn)定”其實就是assessment。但會計師事務(wù)所的“評價”(“鑒證”）怎么表述，這段話沒有提及。
進(jìn)一步調(diào)查，看到美國證券與交易委員會（SEC)網(wǎng)站中的相關(guān)內(nèi)容：
Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
SECURITIES AND EXCHANGE COMMISSION
AGENCY: Securities and Exchange Commission.
ACTION: Final rule.
SUMMARY: As directed by Section 404 of the Sarbanes-Oxley Act of 2002, we are adopting rules requiring companies subject to the reporting requirements of the Securities Exchange Act of 1934, other than registered investment companies, to include in their annual reports a report of management on the company's internal control over financial reporting. The internal control report must include: a statement of management's responsibility for establishing and
maintaining adequate internal control over financial reporting for the company；
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