The balance of a control account in the general ledgermust equal the composite b

The balance of a control account in the general ledgermust equal the composite balance of individual accounts in arelated subsidiary ledger.must always be zero.is always greater than the composite balance of individual accountsin a related subsidiary ledger.must equal the amount of total assets.The Sarbanes-Oxley Act of 2002 (SOX) requires that all U.S.corporations under the juris-diction of the Securities and ExchangeCommissionmaintain an adequate system of internal control.have at least one foreign subsidiary.maintain accounting records of foreign branches and subsidiaries inthe local foreign currency.must file reports with the National Commission on FraudulentFinancial Reporting.