Which of the following is not a Sarbanes-Oxley Actrequirement intended to reduce fraud opportunities?a. Increase fines and jail sentences for fraud perpetrators.b. All public companies establish an audit committee ofindependent directors.c. Management of all public companies evaluates andreports on the effectiveness of internal control overfinancial reporting.d. External auditors of large public companies evaluateand report on the effectiveness of internal control overfinancial reporting.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Which of the following is not a Sarbanes-Oxley Act
requirement intended to reduce fraud opportunities?
a. Increase fines and jail sentences for fraud perpetrators.
b. All public companies establish an audit committee of
independent directors.
c. Management of all public companies evaluates and
reports on the effectiveness of internal control over
financial reporting.
d. External auditors of large public companies evaluate
and report on the effectiveness of internal control over
financial reporting.

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