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Sarbanes-Oxley Knowledge Test
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Avg score: 31% • Most missed: “The American Competitiveness and Corporate Accountability Act of 2002”

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Sarbanes-Oxley Knowledge Test
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25 Questions

1. Which agency enforces every aspect of SOX
2. Along with the IT department who else in a company is responsible for creating a Sarbanes-Oxley compliant system?
3. When does risk assessment lead to more robust testing of all relevant assertions for significant accounts?
4. Which of the following was established by the Sarbanes-Oxley Act?
5. Which is the official acronym for the Sarbanes-Oxley Act of 2002?
6. In general
7. Which of the following was established by Congress to oversee the audits of public companies?
8. Which Act was passed to cut back on multiple regulatory requirements and coincided with the tenth anniversary of SOX?
9. How many SOX titles (sections) have been ammended?
10. Under SOX
11. How did title IV of the Sarbanes-Oxley Act enhance the reporting requirements for financial transactions?
12. How many public accountants can there be on the PCAOB Board?
13. Which statement is true regarding a company that is out of compliance with the Sarbanes-Oxley Act?
14. Which of the following is to be avoided in documenting flowchart in business processes?
15. Which is the primary function of the IT departments of Sarbanes-Oxley?
16. The American Competitiveness and Corporate Accountability Act of 2002
17. Which of the following is a Material Weakness leading to Audit Failure?
18. Which section of the Sarbanes-Oxley Act requires senior management to certify the accuracy of data reported in their company-™s financial statement?
19. The Sarbanes-Oxley Act was enacted in response to the accounting scandals conducted by which of the following companies?
20. Identify the sub process of a Receivables Business Process.
21. What are Internal Controls within business entities also known as?
22. The Dodd-Frank financial reform bill permanently exempts small-companies from which key provision of section 404 of the Sarbanes-Oxley act?
23. Which problem was The Sarbanes-Oxley Act primarily focused on fixing?
24. Which organization created COBIT as a framework for IT Management and Governance?
25. Which of the following activities is performed during the Scoping Phase of a SOX project?

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