What Is the Focus of Section 404 of the Sarbanes-Oxley

question 14

Multiple Choice

What is the focus of Section 404 of the Sarbanes-Oxley Act?

• A) Requirement that all members of the board of directors be independent of the corporation.
• B) It addresses the need for a consistent set of international auditing standards.
• C) Attesting to the reliability of internal controls in the annual report.
• D) This defines the membership in the Public Company Accounting Oversight Board (PCAOB).

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Definitions:

Group Member

An individual who belongs to a specific group or team and contributes towards group activities and objectives.

Assertive

Being assertive means confidently expressing one’s viewpoints and needs directly and respectfully, without infringing on the rights of others.

Opinions

Personal views or judgments not necessarily based on fact or knowledge, formed from individual beliefs or experiences.

Express Feelings

The act of openly sharing one's emotions or sentiments with others, which can facilitate communication and emotional bonding.