Which of the following is not true of internal controls over financial reporting (ICFR)? A. ICFR assure financial reports, records, and data are accurately maintained. B. The Sarbanes-Oxley Act (SOX) describes the specific types of ICFR that companies must implement. C. After management makes its yearly report on its ICFR, outside auditors must review the report and verify that the ICFR work. D. The Sarbanes-Oxley Act (SOX) requires a company's executive management to report on the effectiveness of the company's ICFR