The Passage of the Sarbanes Oxley Act

question 95

Multiple Choice

The passage of the Sarbanes Oxley Act

• A) made documentation skills even more important.
• B) requires public companies to prepare an annual internal control report.
• C) mandates that auditors must be able to prepare, evaluate and read documentation tools such as flowcharts.
• D) all of the above

---

Definitions:

Criminal Sanctions

Legal penalties imposed for violations of criminal laws, intended to deter crime and rehabilitate offenders.

Prenatal Care

Medical and health management provided to expectant mothers during pregnancy to monitor fetal development and ensure the health of both mother and child.

Maternal Drug Use

The consumption of drugs by a mother during pregnancy, which can have significant health impacts on the fetus.

Spina Bifida

A birth defect that occurs when the spine and spinal cord don't form properly, leading to varying degrees of disability, which can include mobility issues, problems with bowel and bladder control, and hydrocephalus.