Which of the Following Is Not a Requirement of a Company's

question 205

Multiple Choice

Which of the following is not a requirement of a company's top managers under the Sarbanes-Oxley Act?

• A)They must give an opinion about the effectiveness of the company's internal control over financial reporting.
• B)They must certify that they are primarily responsible for the company's internal controls over financial reporting.
• C)They must certify that the company's financial statements are fairly presented.
• D)They may deny responsibility for certain financial reporting matters if they are not knowledgeable about the proper accounting procedures for those transactions.

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Definitions:

Need For Achievement

A psychological drive or motivation to accomplish goals, excel, and achieve competence.

n Ach

Need for achievement, a motivational term in psychology that represents an individual's desire for significant accomplishment, mastering of skills, control, or high standards.

Work Motivation

The conditions and processes responsible for the arousal, direction, magnitude, and maintenance of effort of workers on the job.

Performance Enhancement

Techniques or substances used to improve any form of activity performance in humans.