The Reasoning Behind the Requirements of the Sarbanes-Oxley Act's Section

Multiple Choice

The reasoning behind the requirements of the Sarbanes-Oxley Act's section 404 (attestation on internal control over financial reporting) is that

A) effective controls result in greater profits to organizations,reducing business failures.
B) effective controls reduce the likelihood of future misstatements in the financial statements.
C) better internal controls can be implemented at lower cost,improving product quality.
D) automated controls improve customer service,resulting in higher product sales.