Section 404 of the Sarbanes-Oxley Act Requires the Auditor to Provide

question 32

Multiple Choice

Section 404 of the Sarbanes-Oxley Act requires the auditor to provide which of the following?

• A) Reasonable assurance on the financial statements, absolute assurance on internal control.
• B) Reasonable assurance on internal control, absolute assurance on the financial statements.
• C) Absolute assurance on both the financial statements and internal control.
• D) Reasonable assurance on both the financial statements and internal control.

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Definitions:

Information Technology

The study or use of systems (especially computers and telecommunications) for storing, retrieving, and sending information.

Physical Structure

The tangible, architectural layout and design of a building or space which can influence behavior and operations within an organization.

Beverage Lounge

A relaxed, often informal area specifically designed for the consumption and enjoyment of drinks.

Telecommuting

Working remotely, often from home, using digital technologies to stay connected with the workplace.