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What Is the Position of the U

Question 41

Multiple Choice

What is the position of the U.S. Securities and Exchange Commission (SEC) with respect to internal auditing?


A) It requires all companies, including foreign enterprises, listed on U.S. stock exchanges to have an internal audit function.
B) Since 2000, the SEC has been silent with respect to internal auditing.
C) Internal auditing is recommended by the SEC, but it is not required for listed companies.
D) Only multinational companies are required to have internal auditing systems.

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