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The Sarbanes-Oxley Act Requires That an Internal Control Report Be

Question 25

Multiple Choice

The Sarbanes-Oxley Act requires that an internal control report be included in every company's annual report. Which one of the following is NOT one of the requirements of the internal control report?


A) Contain an assessment by management of the internal control structure
B) State the responsibility of management to maintain an adequate control structure
C) Describe in detail the internal controls of the company
D) Contain an independent assessment by an independent auditor of the reliability of internal controls

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