Which of the Following Is NOT an Implication of Section

question 128

Multiple Choice

Which of the following is NOT an implication of section 302 of the Sarbanes-Oxley Act?

• A) Auditors must determine, whether changes in internal control has, or is likely to, materially affect internal control over financial reporting.
• B) Auditors must interview management regarding significant changes in the design or operation of internal control that occurred since the last audit.
• C) Corporate management (including the CEO) must certify monthly and annually their organization's internal controls over financial reporting.
• D) Management must disclose any material changes in the company's internal controls that have occurred during the most recent fiscal quarter.

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Definitions:

Dominator

An individual or entity that exercises control or influence over others in a group or situation, often to their own advantage.

Socializer

Refers to an individual or tool that facilitates social interaction and community-building among people or groups.

Isolator

A device or system used to separate or detach one part of a system, environment, or process from others, often for safety or purity reasons.

Team Development

Team development refers to the process of improving collective performance by enhancing individual competencies, fostering unity, and resolving conflicts within a group.