Identification of framework used for evaluating control

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Which of the following must be included in management's report internal control under section 404 of the Sarbanes/Oxley Act of 2002?

A. It is management's responsibility to eliminate or publicly report on significant deficiencies in internal control.

B. A detailed description of the COSO criteria.

C. Management's assessment of the operating effectiveness for the period from the beginning to the end of the fiscal year under audit.

D. Identification of the framework used for evaluating internal control.

Reference no: EM13144188

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