Which of the following is NOT required of management under Section 302 of the SOX?
A) Review their disclosure controls and procedures quarterly
B) Identify key control exceptions and determine which are internal control deficiencies
C) Assess each internal control deficiency's impact on the audit report
D) Identify and report significant control deficiencies on material weaknesses to the audit committee and independent auditor

Question

Quizplus · Accepted Answer

Section 302 of the Sarbanes-Oxley Act requires management to review disclosure controls and procedures, identify key control exceptions, and report significant deficiencies, but it does not require management to assess each internal control deficiency's impact on the audit report.

Which of the Following Is NOT Required of Management Under