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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 (a) Construct the arguments in

The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of internal controls over financial reporting.

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(a) Construct the arguments in favour of Albertas remark that external reporting requirements on internal controls were 'too ambitious' for small and medium companies.

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