Section 302 of the Sarbanes-Oxley Act of 2002 requires that all periodic filings with the SEC must be accompanied by a statement in which the CEO and CFO provide "civil certifications" for certain items. Which of the following is not one of the certified items? Select one: a. The CEO and CFO have disclosed to the auditors and the audit committee any fraud that involves management or other employees who have a significant role in the company's internal controls. O b. The CEO and CFO have evaluated the company's internal controls within 100 days prior to the filings of the annual reports. c. The CEO and CFO have indicated in the filings whether there have been significant changes in the company's internal controls. O d. The CEO and CFO are responsible for designing, maintaining, and evaluating the company's internal controls. Which of the following is not nonverbal signs of lying that an accounting fraud examiner must watch for while interviewing the management for fraud? Select one: O a. Crossing arms and leaning forward. b. Blinking eyes and averting eyes. O c. Biting lip and tapping feet. d. Quick response and short answer. Which of the following is not nonverbal signs of lying that an accounting fraud examiner must watch for while interviewing the management for fraud? Select one: a. Crossing arms and leaning forward. b. Blinking eyes and averting eyes. c. Biting lip and tapping feet. O d. Quick response and short