Which of the Following Is NOT an Implication of Section

question 128

Multiple Choice

Which of the following is NOT an implication of section 302 of the Sarbanes-Oxley Act?

• A) Auditors must determine, whether changes in internal control has, or is likely to, materially affect internal control over financial reporting.
• B) Auditors must interview management regarding significant changes in the design or operation of internal control that occurred since the last audit.
• C) Corporate management (including the CEO) must certify monthly and annually their organization's internal controls over financial reporting.
• D) Management must disclose any material changes in the company's internal controls that have occurred during the most recent fiscal quarter.

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Definitions:

Race-Related Content

Materials, discussions, or media that focus on issues, history, and dynamics related to race and racial identity.

Biases

Inclinations or prejudices for or against one person or group, especially in a way considered to be unfair, which can affect judgment and decision-making processes.

Learning Environment

The physical or virtual setting in which education or learning takes place, including all its cognitive, social, and emotional aspects.

Cross-Cultural Miscommunication

A situation where there is a misunderstanding or misinterpretation of information due to differences in cultural background or practices.