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The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of internal controls over financial reporting. Required (b) Describe the typical contents
The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of internal controls over financial reporting.
Required
(b) Describe the typical contents of an external report on internal controls.
(c) Construct the arguments in favour of Professor Leroi's remark that external reporting requirements on internal controls were 'too ambitious' for small and medium companies.
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