SOX Requires All of the Following EXCEPT

question 47

Multiple Choice

SOX requires all of the following EXCEPT:

• A) the CEO and CFO to personally certify internal financial controls.
• B) internal auditors to personally certify internal financial controls.
• C) external auditors to independently attest to the effectiveness of internal financial controls.
• D) financial controls designed to achieve control objectives using established criteria.
• E) financial control objectives and related controls are appropriately documented.

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Definitions:

Acute Sense

Refers to a highly developed sensory capability, such as sight, hearing, taste, touch, or smell, beyond the average level of sensitivity.

Tree-Living Primates

Primates that inhabit and spend most of their lives in trees, known for their adaptations to an arboreal lifestyle.

Apes

Apes are a group of primates that include gibbons, orangutans, gorillas, chimpanzees, and humans, known for their intelligence and in some cases, complex social structures.

Adulthood

The stage of life when an individual is considered to be fully grown and responsible.