Which of the Following Is Not a Requirement of SOX

question 94

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:

Revisions

Changes or modifications made to improve or correct a text, plan, or concept.

Freud's Theory

Refers to the psychoanalytic theory developed by Sigmund Freud, which emphasizes the role of unconscious processes, childhood experiences, and sexual desires in shaping behavior and personality.

Jung

Carl Jung, a Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for his concepts of the collective unconscious and archetypes.

Deterministic

The philosophy that all events, including moral choices, are completely determined by previously existing causes.