The Sarbanes-Oxley Act Requires Management to Certify That It Has

question 31

Multiple Choice

The Sarbanes-Oxley Act requires management to certify that it has informed the auditor and audit committee of any

• A)related party transactions.
• B)significant deficiencies in business practices.
• C)significant deficiencies in internal controls.
• D)specific business or industry risk.

---

Definitions:

Workforce Management

The process of balancing workloads with available labor resources, including planning, forecasting, scheduling, and monitoring.

Strategic Human Resource Planning

The process of aligning an organization's human resource functions with its strategic goals, ensuring the right number and type of employees are available to meet future business needs.

Organizational Strategy

A plan that outlines how a company will allocate its resources to achieve its long-term goals and objectives.

Workforce Planning Information Technology

The use of information technology tools and systems to forecast, plan, and manage the needs of the workforce effectively.