1)Which of the following isNOTrequired of management under Section 302 of the SOX?

a)Assess each internal control deficiency's impact on the audit report

b)Review their disclosure controls and procedures quarterly

c)Identify and report significant control deficiencies on material weaknesses to the audit committee and independent auditor

d)Identify key control exceptions and determine which are internal control deficiencies

2)All of the following are examples of "Boosting Income with One-Time Gains" except:

a)Recording sales that lack economic substance

b)Including investment income or gains as a reduction in operating expenses

c)Including investment income or gains as part of revenue

d)Boosting profits by selling undervalued assets