SOX Requires All of the Following EXCEPT

Multiple Choice

SOX requires all of the following EXCEPT:

A) the CEO and CFO to personally certify internal financial controls.
B) internal auditors to personally certify internal financial controls.
C) external auditors to independently attest to the effectiveness of internal financial controls.
D) financial controls designed to achieve control objectives using established criteria.
E) financial control objectives and related controls are appropriately documented.