Which of the Following Is NOT a Requirement in Management's

question 21

Multiple Choice

Which of the following is NOT a requirement in management's report on the effectiveness of internal controls over financial reporting?

• A) A statement of management's responsibility for establishing and maintaining adequate internal control user satisfaction.
• B) A statement that the organization's internal auditors has issued an attestation report on management's assessment of the company's internal controls.
• C) A statement identifying the framework used by management to conduct their assessment of internal controls.
• D) An explicit written conclusion as to the effectiveness of internal control over financial reporting.