The Sarbanes-Oxley Act of 2002 Requires an Effective Internal Control

Multiple Choice

The Sarbanes-Oxley Act of 2002 requires an effective internal control system for publicly owned firms. Therefore, with regards to strategic investment decisions, it is important that management consider including all of the following except:

A) internal audits of strategic decisions.
B) a code of ethics.
C) a system of preparing and reporting on investment decisions.
D) a system that limits information available to investors.