Which of the Following Is Not an Implication of Section

question 35

Multiple Choice

Which of the following is not an implication of section 302 of the Sarbanes-Oxley Act?

• A)Auditors must determine whether changes in internal control have materially affected (or are likely to affect) internal control over financial reporting.
• B)Auditors must interview management regarding significant changes in the design or operation of internal control that occurred since the last audit.
• C)The board of directors must certify quarterly and annually their organization's internal controls over financial reporting.
• D)Management must disclose any material changes in the company's internal controls that have occurred during the most recent fiscal quarter.

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Definitions:

Inborn Knowledge

The idea that certain understandings or abilities are present in individuals from birth, not acquired through experience.

Evolutionary Psychology

A branch of psychology that seeks to explain humans' mental and psychological traits as a result of evolutionary adaptations.

Common Biology

The study of biological principles and phenomena that are universally applicable to living organisms.

Evolutionary History

The branching process by which different species evolve from their common ancestors over geological time scales.