Question

which of the following provisions of the sarbanes-oxley act addresses the management assessment of internal controls?
select one:
a. section 404
b. section 201
c. section 307
d. section 301

Explanation:

The Sarbanes - Oxley Act's Section 404 requires management to assess the effectiveness of the company's internal control over financial reporting. Section 201 is about audit committees' pre - approval of audit and non - audit services, Section 307 is about attorney conduct, and Section 301 is about audit committees' responsibilities for oversight of financial reporting and audits. So the provision that addresses management assessment of internal controls is Section 404.

Answer:

a. Section 404