Which of the Following Is NOT Required of Management Under

question 25

Multiple Choice

Which of the following is NOT required of management under Section 302 of the SOX?

• A) Review their disclosure controls and procedures quarterly
• B) Identify key control exceptions and determine which are internal control deficiencies
• C) Assess each internal control deficiency's impact on the audit report
• D) Identify and report significant control deficiencies on material weaknesses to the audit committee and independent auditor

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Definitions:

Digestive Tract

The digestive tract is a series of hollow organs joined in a long, twisting tube from the mouth to the anus, where food is broken down into nutrients.

Extraembryonic Membranes

Membranes that are not part of the embryo but provide protection and support, including the amnion, chorion, yolk sac, and allantois.

Placenta

An organ that develops in the uterus during pregnancy, supplying oxygen and nutrients to the fetus and removing waste products via the umbilical cord.

Endodermal

Pertaining to the innermost layer of the embryonic germ layers, which gives rise to the lining of the digestive and respiratory systems.