Accounting Information Systems 8th Edition by James Hall

تمرين 51

Which of the following is NOT an implication of Section 302 of SOX? a. Auditors must determine whether changes in internal control have materially affected, or are likely to materially affect, internal control over financial reporting.
B) Auditors must interview management regarding significant changes in the design or operation of internal control that occurred since the last audit.
C) Corporate management (including the CEO) must certify monthly and annually their organization's internal controls over financial reporting.
D) Management must disclose any material changes in the company's internal controls that have occurred during the most recent fiscal quarter.