Sarbanes-Oxley Requires Management to Issue an Internal Control Report That

Multiple Choice

Sarbanes-Oxley requires management to issue an internal control report that includes two specific items.Which of the following is one of these two requirements?

A) A statement that management is responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting
B) A statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting
C) A statement that management, the board of directors, and the external auditors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting
D) A statement that the external auditors are solely responsible