The USA PATRIOT Act protects the interests of investors and consumers by requiring that the annual reports of public companies include an evaluation of the effectiveness of internal control over financial reporting.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act of 2002, not the USA PATRIOT Act, requires that the annual reports of public companies include an evaluation of the effectiveness of internal control over financial reporting to protect investors and consumers.

The USA PATRIOT Act Protects the Interests of Investors and Consumers