According to Sarbanes-Oxley management's report on internal control over financial reporting is required to include:

a. The use of COBIT as a control framework for evaluating internal controls.

b. The use of professional IS auditors.

c. A statement of the IT managers responsibility for establishing and maintaining adequate internal control over financial reporting for the company.

d. A statement identifying the framework used by management to conduct a required assessment of the effectiveness of the companys internal control over financial reporting strategic process.