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:

Horror

A genre of fiction intended to scare, disturb, or unsettle its audience with feelings of fear and shock.

Learned Helplessness

A condition where a person suffers from a sense of powerlessness, arising from a traumatic event or persistent failure to succeed.

Seligman

A psychologist known for his work on learned helplessness, depression, and the development of Positive Psychology.

Giving Up

The act of relinquishing effort or surrendering to circumstances, often resulting from feelings of defeat or hopelessness.