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Under the Securities and Exchange Commission’s final rules, management’s annual internal control report must avoid:

Under the Securities and Exchange Commission’s final rules, management’s annual internal control report must avoid:

A.

Identify the framework used by management to evaluate effectiveness of internal control.

B.

Shun around the internal control over financial reporting for the company.

C.

Management’s assessment of the effectiveness of the internal control.

D.

A statement that auditor has to issue an attention report on management’s assessment.

IIA IIA-CCSA Summary

  • Vendor: IIA
  • Product: IIA-CCSA
  • Update on: Jul 25, 2025
  • Questions: 270
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