Which of the following is NOT a provision of the Sarbanes-Oxley Act, aimed at improving auditing and corporate governance?

Multiple Choice

The probability that an error or irregularity is detected and reported.

Requiring that members of the companys audit committee be independent directors.

Requiring a CEO certification of the internal control system and veracity of the financial statements.

Requiring that the external auditor render an opinion about the internal control systems ability to detect material misstatements.