Under the Sarbanes-Oxley Act, the Auditor's Responsibility with Respect to Internal

question 18

Multiple Choice

Under the Sarbanes-Oxley Act, the auditor's responsibility with respect to internal controls can best be stated as:

• A) Develop a system of internal controls that helps to prevent and detect fraud
• B) Assess whether the internal controls helps to prevent and detect fraud
• C) Assess management's report on internal controls
• D) All of these

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Definitions:

Worms

Malicious software programs that replicate themselves in order to spread to other computers, often causing harm by exploiting vulnerabilities.

User Interaction

The process and manner in which users interface and engage with digital products and services.

Viruses

Malicious software programs designed to infect computers and other devices, often spreading from one device to another and causing harm or stealing information.

Malicious Code

Software or code designed to harm a computer, network, or server, often spreading viruses or stealing information.