Sarbanes$-$Oxley internal control report

Using Wikipedia $($

www$.$wikipedia.com$),$ look up the entry for Sarbanes$-$Oxley Act. Look over the table of contents and find the section that describes Section $404.$

Section $404$ 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.