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Sarbanes-Oxley Knowledge Test
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Sarbanes-Oxley Knowledge Test
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25 Questions

1. How did title IV of the Sarbanes-Oxley Act enhance the reporting requirements for financial transactions?
2. What companies need to comply with Sarbanes-Oxley?
3. Which section of the Sarbanes-Oxley Act requires senior management to certify the accuracy of data reported in their company-™s financial statement?
4. What is a Sarbanes-Oxley auditor required to review during a Section 404 audit?
5. Who would be affected by Section 307's standards for professional conduct?
6. Under SOX
7. Along with the IT department who else in a company is responsible for creating a Sarbanes-Oxley compliant system?
8. Which of the following is NOT part of the 11 sections of the SOX Act?
9. Which agency enforces every aspect of SOX
10. Which of the following is NOT a Form of Certification as per SEC?
11. Employees who prevail in a SOX whistle-blowing action are entitled to which of the following?
12. How can we identify the existence of Internal Control Deficiency?
13. What is the main requirement of SOX Section 404(a)?
14. What was the Sarbanes Oxley Act also known as?
15. Which organization created COBIT as a framework for IT Management and Governance?
16. Under Sarbanes-Oxley-™s corporate responsibility provision
17. Which of the Management representations is not part of Financial Statement Assertions?
18. The Sarbanes-Oxley Act applies to which non US companies?
19. As per the SEC
20. The Sarbanes-Oxley Act was enacted in response to the accounting scandals conducted by which of the following companies?
21. Which organization is responsible for the Internal Control Framework as required by SOX?
22. The Sarbanes-Oxley criminalizes retaliation against whistleblowers that provide -œtruthful information- to a -œlaw enforcement officer- about the -œcommission or possible commission of any Federal offense
23. Besides the management of a company
24. Under Sarbanes-Oxley
25. Which of the following is a Material Weakness leading to Audit Failure?

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