Under the Sarbanes-Oxley Act, the Auditor's Responsibility with Respect to Internal

Multiple Choice

Under the Sarbanes-Oxley Act, the auditor's responsibility with respect to internal controls can best be stated as:

A) Develop a system of internal controls that help to prevent and detect fraud
B) Assess whether the internal controls help to prevent and detect fraud
C) Assess management's report on internal controls
D) Prepare a report on internal controls to be provided to management