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1.Discuss why Congress passed the Sarbanes-Oxley Act and what is the purpose of this legislation? 2.Discuss [a] the objective of Internal Controls and [b] the

1.Discuss why Congress passed the Sarbanes-Oxley Act and what is the purpose of this legislation?

2.Discuss [a] the objective of Internal Controls and [b] the elements of Internal Controls.

3.Discuss the purpose of preparing a bank reconciliation.

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