Which of the Following Is Not a Requirement of SOX

Multiple Choice

Which of the following is not a requirement of SOX Section 404?

A) Evaluate the design of the company's controls to determine if they adequately address the risk that a material misstatement of the financial statements would not be prevented or detected in a timely manner.
B) Gather and evaluate evidence about the operation of controls.
C) Implement key controls to determine their operating efficiency.
D) Present a written assessment of the effectiveness of internal control over financial reporting.