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According to the PCAOB, who is responsible for the reliability of the internal controls over financial reporting process of an entity? a. The entity's CEO
According to the PCAOB, who is responsible for the reliability of the internal controls over financial reporting process of an entity?
a. The entity's CEO and/or CFO.
b. The entity's board of directors.
c. An internal control specialist.
d. The external auditor.
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