Section 404 of the Sarbanes-Oxley Act Includes Which of the Following

question 46

Multiple Choice

Section 404 of the Sarbanes-Oxley Act includes which of the following?

• A)A requirement that management of a publicly traded company issues an assessment of internal control that covers the entire year.
• B)Specific guidance on what constitutes adequate internal control.
• C)A requirement that management of a publicly traded company accepts responsibility for establishing and maintaining adequate internal controls.
• D)A requirement that management of a publicly traded company issues an assessment regarding the efficiency of internal control for the year.

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Definitions:

ADA

Americans with Disabilities Act; a civil rights law that prohibits discrimination against individuals with disabilities in all areas of public life.

Reasonable Accommodations

Modifications or adjustments to a job, the work environment, or the way things are usually done to enable individuals with disabilities to enjoy equal employment opportunities.

Essential Functions

Core duties or tasks of a job that are necessary to carry out the position's purposes and requirements.

Disparate Impact Claim

A legal claim that alleges policies or practices have a discriminatory effect on a protected class, even if the discrimination was not intentional.