Which of the Following Is Not a Requirement of SOX

question 148

Multiple Choice

Which of the following is not a requirement of SOX Section 404?

• A) Evaluate the design of the company's controls to determine if they adequately address the risk that a material misstatement of the financial statements would not be prevented or detected in a timely manner.
• B) Gather and evaluate evidence about the operation of controls.
• C) Implement key controls to determine their operating efficiency.
• D) Present a written assessment of the effectiveness of internal control over financial reporting.

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Definitions:

Supportive

Providing encouragement or assistance, especially in times of need or distress.

Functional Areas

Distinct sectors within an organization, each focusing on specific aspects of the company’s operations, such as marketing, finance, human resources, and production.