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Sarbanes-Oxley MCQs

What is the main requirement of SOX Section 404(a)?

CEOs are required to produce Certification of Periodic Financial Reports

Management is required to report on the effectiveness of the company's internal controls over financial reporting

Management must implement civil and Criminal Disclosure Controls

Auditors are required to attest the effectiveness of the company's internal controls over financial reporting

Answer

Correct Answer: Management is required to report on the effectiveness of the company's internal controls over financial reporting

Explanation:

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