In Management's Internal Control Report That Is Now Required of All

question 70

Multiple Choice

In management's internal control report that is now required of all public companies, which of the following does not have a direct effect on a company's internal control system?

• A) internal auditors
• B) independent accountants
• C) Board of Director's audit committee
• D) Board of Trustees

---

Definitions:

Lens

A curved piece of glass, plastic, or other transparent materials that refracts light rays, focusing them to form an image or aid in vision correction.

Fovea

A small depression in the retina of the eye where visual acuity is highest, responsible for sharp central vision.

Lens

A transparent optical component that focuses or disperses light rays, used in devices like cameras, glasses, and microscopes.

Transparent Disc

A disc-shaped object made from a material that allows light to pass through it without scattering, making the material itself nearly invisible but still physically present.