The Sarbanes-Oxley Act Requires the Auditor to Attest to the

question 28

Multiple Choice

The Sarbanes-Oxley Act requires the auditor to attest to the

• A)accuracy of the financial statements.
• B)efficiency of the internal controls in financial reporting.
• C)effectiveness of internal controls.
• D)compliance of the company with the generally accepted accounting framework.

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Definitions:

Interpersonal Conflicts

Occur when individuals have disagreements or clashes due to differences in opinions, values, or interests.

Organizational Flexibility

The ability of an organization to adapt and respond to changing conditions or opportunities in its internal and external environment.

Diversity

The inclusion of individuals from various backgrounds, cultures, genders, races, ages, abilities, and other unique attributes within a group or organization.

Cohesiveness

The degree to which members of a group or team are attracted to each other and motivated to stay in the group.