Question 20 The interesting dichotomy of outside auditors relating to fraud is that: That they must test for fraud. That they have no duty to find fraud. That when they find fraud, they must disclose the fraud to either audit committee or Board of Directors. All of the above. Question 21 Out of the Sarbanes-Oxley Act, the following agency was formed to combat financial statement fraud: Securities and Exchange Commission NASDAQ Public Company Accounting Oversight Board New York Stock Exchange