The Sarbanes-Oxley Act Requires Independent Auditors to

question 93

Multiple Choice

The Sarbanes-Oxley Act requires independent auditors to

• A)create flowcharts to document business processes.
• B)understand a client's system of internal controls.
• C)establish effective internal controls.
• D)prepare and understand all types of system documentation.

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Definitions:

Respondeat Superior

Let the master answer.

Latin

A classical language originating from the Roman Empire, now primarily used in scholarly and ecclesiastical contexts.

Plaintiff

The party who initiates a lawsuit in a court of law against another party (the defendant) to obtain a remedy or damages.

Lawsuit

A legal action or proceeding between two parties, plaintiff and defendant, conducted in a court of law.