With the enactment of rules promulgated by Section 404 of The Sarbanes-Oxley Act of 2002, public companies must provide an internal control report of management that contains—among other items—an assessment of the effectiveness of the company's internal control over financial reporting. To help companies understand how their peers are making such disclosures, Compliance Week has created the form below, which searches Item II 9A on Form 10-K and Item I 4 on Form 10-Q, entitled "Controls and Procedures." Archived coverage of our monthly analyses of internal control weaknesses, which ended July 2005 and was replaced with the search below, is also available.