Which of the following is not a requirement of SOX Section 404? ...

[ARLKQ]

Which of the following is not a requirement of SOX Section 404?
 a. Evaluate the design of the company's controls to determine if they adequately address the risk that a material misstatement of the financial statements would not be prevented or detected in a timely manner.
  b. Gather and evaluate evidence about the operation of controls.
  c. Implement key controls to determine their operating efficiency.
  d. Present a written assessment of the effectiveness of internal control over financial reporting.

Question 2

Which financial statement shows Salaries expense?
 
  A) Income statement
  B) Statement of changes in shareholders' equity
  C) Statement of cash flows
  D) Balance sheet

[firehawk60]

Answer to Question 1

C

Answer to Question 2

A