Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

تمرين 3

Section 404 affirms that management is responsible for establishing and maintaining an adequate internal control structure. This Section may be found in which of the following?
A) The 1992 COSO Report
B) The 2004 COSO Report
C) The Sarbanes-Oxley Act of 2002
D) COBIT