Which of the following provisions of the Sarbanes-Oxley Act addresses the management assessment of internal controls?

Question

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Section 404 of the Sarbanes-Oxley Act addresses the management assessment of internal controls.It requires that management file an internal control report with its annual report each year in order to delineate how management has established and maintained effective internal controls over financial reporting.

Which of the Following Provisions of the Sarbanes-Oxley Act Addresses