Guidance for Section 404 compliance can be found in
A) COSO reports.
B) ISO 27002.
C) the United States Federal Sentencing Guidelines.
D) Guidance can be found in all of the above.

Question

Quizplus · Accepted Answer

Guidance for Section 404 compliance, which pertains to internal control over financial reporting as required by the Sarbanes-Oxley Act, can indeed be found in COSO reports (which provide a framework for evaluating internal controls), ISO 27002 (which, while focused on information security, can contribute to the control environment), and the United States Federal Sentencing Guidelines (which, by promoting effective compliance and ethics programs, indirectly support Section 404 compliance).

Guidance for Section 404 Compliance Can Be Found in