Which SOX Section Requires the Public Accounting Firm That Audits

question 76

Multiple Choice

Which SOX section requires the public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's internal controls?

• A) Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
• B) Section 404. Management Assessment of Internal Controls
• C) Section 906. Corporate Responsibility for Financial Reports
• D) Section 302. Corporate Responsibility for Financial Reports

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Definitions:

Customer Cost Analysis

An assessment of the costs associated with acquiring and serving a customer, used to evaluate the profitability of customer relationships.

Time-Driven Activity-Based Costing

An accounting method that assigns costs based on the actual time resources are consumed by activities, improving accuracy of cost allocation.

Tech Support Department

A specialized unit within a company that provides technical assistance and support related to computer systems, software, and hardware to customers or employees.

Cost Per Minute

A metric used to calculate the expense incurred for every minute of operation, often in manufacturing or services.