According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing

question 52

True/False

According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5, management must audit and report on auditors' assertions about the organizations' systems of internal controls.

---

Definitions:

Literature Review

An academic assessment of available publications on a topic, summarizing and analyzing existing research and findings.

Executive Summary

A brief, comprehensive synopsis of a report or proposal, highlighting its key points, findings, and recommendations.

Title Page

The first page of a document that includes the title, author, and often times the publication date and publisher.

Table of Contents

A list found at the beginning of a document, book, or report, detailing the titles or descriptions of its sections and the pages on which they start.