Given the assertion 'Participants generally viewed the new internal control reporting requirements of the Sarbanes-Oxley Act of 2002 as a good requirement.', does 'The Sarbanes-Oxley Act of 2002 focused mainly on SEC filings, and ignored internal controls and reporting completely.' offer a contrary position?
Participants generally viewed the new internal control reporting requirements of the Sarbanes-Oxley Act of 2002 as a good requirement.###The Sarbanes-Oxley Act of 2002 focused mainly on SEC filings, and ignored internal controls and reporting completely.