Which of the following is not a requirement of the Sarbanes-Oxley Act? a. Internal audit
outsourcing can no longer be provided by a publicly-traded corporation's external auditors. B.
All publicly-traded corporations must have an internal audit function. C. All publicly-traded
corporations must provide internal controls over financial reporting that guarantees financial
accuracy. D. The audit committee of a publicly-traded corporation must report to the company's
board of directors.
Solution
ANSWER:: "" C ""
All publicly traded corporations must provide internal controls over financial reporting
that guarantees financial accuracy.