Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. Which of the following is one of these two requirements? a statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting O a statement that management, the board of directors, and the external auditors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting a statement that the external auditors are solely responsible for establishing and maintaining an adequate system of internal control O a statement that management is responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting