Which of the Following Is Not a Responsibility of the Chief

Multiple Choice

Which of the following is not a responsibility of the chief executive officer (CEO) and the chief financial officer (CFO) ?

A) Overseeing the financial statement external audit.
B) Ensuring the accuracy and completeness of all reports provided to the Securities & Exchange Commission (SEC) .
C) The certification of the strength of the internal control system.
D) The disclosure to the audit committee of any frauds they are aware of.