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NEW QUESTION: 1

A. Option C
B. Option D
C. Option A
D. Option B
Answer: B

NEW QUESTION: 2
Which two statements about SOX are true? (Choose two.)
A. SOX is an IEEE compliance procedure for IT management to produce audit reports.
B. SOX is a private organization that provides best practices for financial institution computer systems.
C. Section 404 of SOX is related to IT compliance.
D. SOX is a US law.
E. SOX is an IEFT compliance procedure for computer systems security.
Answer: C,D
Explanation:
The Sarbanes-Oxley Act of 2002 (often shortened to SOX) is legislation passed by the U.S. Congress to protect shareholders and the general public from accounting errors and fraudulent practices in the enterprise, as well as improve the accuracy of corporate disclosures. The U.S. Securities and Exchange Commission (SEC) administers the act, which sets deadlines for compliance and publishes rules on requirements. In Section 404, issuers are required to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting. This statement shall also assess the effectiveness of such internal controls and procedures. The registered accounting firm shall, in the same report, attest to and report on the assessment on the effectiveness of the internal control structure and procedures for financial reporting.

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