Under Section 302 of the SOX the Financial Statement Certifying

question 10

Multiple Choice

Under section 302 of the SOX the financial statement certifying officials must include in their certification that:

• A) A list of all deficiencies in the internal controls and information on any fraud that involves employees who are involved with internal activities has been created
• B) The auditors are responsible for the internal controls and have evaluated and reported on them
• C) All changes in internal controls or related factors that could have a negative effect on the internal controls have been made
• D) The audit report was unmodified

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