Starting from 'Participants generally viewed the new internal control reporting requirements of the Sarbanes-Oxley Act of 2002 as a good requirement.', does it naturally lead to the conclusion 'The Sarbanes-Oxley Act of 2002 revolutionized the way internal control reporting must be handled, and getting to that point was a very contentious fight in Congress.'
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 revolutionized the way internal control reporting must be handled, and getting to that point was a very contentious fight in Congress.