Which of the Following Provisions of the Sarbanes-Oxley Act Already

question 63

Multiple Choice

Which of the following provisions of the Sarbanes-Oxley Act already existed in governmental auditing standards?

• A) Auditors are required to report deficiencies in the design or operation of internal controls.
• B) Not-for-profit organizations are required to establish audit committees composed of non-management board members.
• C) All nonaudit services performed by the auditors must be approved by the audit committee.
• D) All of the above.

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Definitions:

Capacitive Reactance

Capacitive reactance is the opposition that a capacitor offers to alternating current (AC) due to its capacitance, measured in ohms.

Applied Frequency

The frequency at which an alternating current (AC) or electromagnetic wave is applied to a circuit or device.

Series Connection

An electrical circuit configuration in which components are linked in a sequential manner, so the same current flows through each component without branching.

Frequency Source

An electronic component or circuit that generates a specific frequency or range of frequencies, often used in telecommunications and signal processing.