sentence1: Participants generally viewed the new internal control reporting requirements of the Sarbanes-Oxley Act of 2002 as a good requirement and true is true and true is true and true is true and true is true and true is true .
sentence2: 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.