Sarbanesminus$$Oxley

requires management to issue an internal control report that includes two specific items. Which of the following is one of these two$$ requirements?

Question content area bottom

Part $1$

A$.$

a statement that the external auditors are solely responsible for establishing and maintaining an adequate system of internal control

B$.$

a statement that$$ management, the board of$$ directors, and the external auditors are jointly responsible for establishing and maintaining an adequate system of internal control structure and procedures for financial reporting

C$.$

a statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate system of internal control structure and procedures for financial reporting

D$.$

a statement that management is responsible for establishing and maintaining an adequate system of internal control structure and procedures for financial reporting