Which of the Following Requires Managements of Pubic Companies to Assess

Multiple Choice

Which of the following requires managements of pubic companies to assess the adequacy of internal controls over financial reporting and further requires their auditors to audit management's assessment of internal controls over financial reporting and the actual effectiveness of the system of internal controls?

A) Foreign Corrupt Practices Act
B) Securities Exchange Act of 1934
C) SAS 55, Consideration of the Internal Control Structure in a Financial Statement Audit
D) Section 404 of Sarbanes-Oxley
E) PCAOB Standard No. 9