Under section 302 of the SOX the financial statement certifying officials must include in their certification that:
A) A list of all deficiencies in the internal controls and information on any fraud that involves employees who are involved with internal activities has been created
B) The auditors are responsible for the internal controls and have evaluated and reported on them
C) All changes in internal controls or related factors that could have a negative effect on the internal controls have been made
D) The audit report was unmodified

Question

Quizplus · Accepted Answer

Section 302 of the Sarbanes-Oxley Act requires that certifying officers disclose any deficiencies in internal controls and any fraud involving employees with a role in internal activities.

Under Section 302 of the SOX the Financial Statement Certifying