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Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts...

Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?

A.

Greater external scrutiny results because a new auditor must be appointed annually

B.

The board s financial expertise improves because a financial expert is appointed

C.

Executives are more supportive since they certify their responsibility for the system

D.

The auditor is more independent because non-audit services are prohibited

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