Which of the following would not by itself be considered personally identifying information?

Sarbanes Oxley requires that companies evaluate the design and effectiveness of internal controls using a recognized framework like the COSO framework.

Which of the following are relevant to external auditors regarding fraud?  Select all that apply.

When client’s accounts payable computer system was relocated, the administrator provided support through a dial-up connection to server. Subsequently, the administrator left the company. No changes were made to the accounts payable system at that time. Which of the following situations represents the greatest security risk?

Section 404 of the Sarbanes Oxley Act, related to Management Assessment of Internal Controls, requires management to 

Under Sarbanes Oxley, which group is responsible for internal control over financial reporting?

All of the following are examples of internal control procedures except 

Accounts payable represents amounts owed to suppliers for goods and services received.

Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS 5) encourages auditors to start from the basic/bottom of financial records to identify the key controls.

Because the potential loss due to fraud is high, external auditors are responsible for establishing procedures to prevent frauds from occurring within the organizations they audit.