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:

Blood Osmolality

A measure of the concentration of solutes in the blood, influencing the movement of water between body compartments.

ADH Levels

Concentrations of Antidiuretic Hormone in the body, which regulates water balance by controlling the amount of urine produced by the kidneys.

Aldosterone

Aldosterone is a steroid hormone produced by the adrenal glands, which helps regulate blood pressure by controlling sodium and water balance in the body.

Insensible Perspiration

Perspiration that evaporates before it is perceived as moisture on the skin; the term sometimes includes evaporation from the lungs.