Under section 302 of the SOX the financial statement certifying officials must include in their certification that: Multiple Choice A list of all deficiencies in the internal controls and information on any fraud that involves employees who are involved with internal activities has been created 0 The auditors are responsible for the internal controls and have evaluated and reported on them 0 All changes in internal controls or related factors that could have a negative effect on the internal controls have been made 0 The audit report was unmodified