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What does Section 404 of the Sarbanes-Oxley Act of 2002 require? a. The external auditors must create an adequate internal control structure for the firm
What does Section 404 of the Sarbanes-Oxley Act of 2002 require?
a. The external auditors must create an adequate internal control structure for the firm being audited.
b. The external auditors must approve of all internal auditors hired by a firm.
c. The inclusion of an internal control report in the annual report.
d. The external auditors need to perform internal audit services.
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