All of the following requirements about internal controls were enacted under the Sarbanes Oxley

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All of the following requirements about internal controls were enacted under the Sarbanes Oxley Act of 2002 except:

 


companies must continually assess the functionality of internal controls.
 

 
independent outside auditors must eliminate redundant internal control.
 

 
independent outside auditors must attest to the level of internal control.
 

 
companies must develop sound internal controls over financial reporting.
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