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CTP · Question #108

(Topic 2) Under Section 404 of the Sarbanes-Oxley Act, management must state its responsibility for which of the following?

The correct answer is C. Establishment and maintenance of adequate internal controls for financial reporting. See the full explanation below for the reasoning.

Question

  • (Topic 2)

Under Section 404 of the Sarbanes-Oxley Act, management must state its responsibility for which of the following?

Options

  • AKnowledge of the penalties for noncompliance
  • BSelection of auditors who are knowledgeable about Sarbanes-Oxley requirements
  • CEstablishment and maintenance of adequate internal controls for financial reporting
  • DAccuracy and completeness of financial statements

How the community answered

(56 responses)
  • A
    5% (3)
  • B
    2% (1)
  • C
    80% (45)
  • D
    13% (7)

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