404 requires management's internal control report to: a. State the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting. b. State the responsibility of auditors for establishing and maintaining an adequate internal control structure and procedures for financial reporting. c. Contain an assessment, as of the end of the issuer's fiscal year, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting. d. "State the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting." and "Contain an assessment, as of the end of the issuer's fiscal year, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting." e. None of these choices are correct