Accounting Information Systems 8th Edition by James Hall

تمرين 27

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 have issued an attestation report on management's assessment of the company's internal controls.
C) A statement identifying the framework management uses to conduct its assessment of internal controls.
D) An explicit written conclusion as to the effectiveness of internal control over financial reporting.