In this report, Audit Analytics provides an analysis of SOX 404 disclosures regarding internal controls over financial reporting (ICFRs) from 2004 through 2017. Key analysis includes number of auditor attestations disclosing ineffective ICFRs, negative disclosures in first attestations, ineffective ICFRs issues, management-only assessments disclosing ineffective ICFRs, and the definitions for the ICFRs issues.