Which of the Following Is NOT Required of Management Under

Multiple Choice

Which of the following is NOT required of management under Section 302 of the SOX?

A) Review their disclosure controls and procedures quarterly
B) Identify key control exceptions and determine which are internal control deficiencies
C) Assess each internal control deficiency's impact on the audit report
D) Identify and report significant control deficiencies on material weaknesses to the audit committee and independent auditor