Which of the Following Items Is Not Required to Be

question 114

Multiple Choice

Which of the following items is not required to be presented in management's report on internal control?

• A) an assertion of management's responsibility for establishing and maintaining internal control
• B) management's assertion of the effectiveness of internal control
• C) the extent to which internal auditors assisted management
• D) identification of the framework used to assess the effectiveness of internal control

---

Definitions:

Pollution

The introduction of harmful substances or products into the environment, causing adverse effects on living organisms and the ecosystem.

Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA)

A U.S. federal law that regulates the registration, distribution, and use of pesticides to protect human health and the environment.

Bates v. Dow Agrosciences, LLC

A legal case in which the Supreme Court of the United States ruled on the preemption of state law claims against manufacturers of federally approved pesticides.

Declaratory Judgment

A court judgment that defines the legal relationship between parties and their rights in a matter without ordering any specific action or awarding damages.