What is management's responsibilities for reporting internal control under Section 404 Sarbanes Oxley Act

Question 16 When completing the audit of internal controls for a public company, the PCAOB requires auditors to audit internal controls over:     Operations     Compliance with regulations     Financial Reporting     All of the answers provided

Subject :- Account

21-36 AT-C Section 315. "Compliance Attestation." allows a practitioner to perform agreed-upon procedures to assist users in evaluating management's written asser- tions about (1) the entity's compliance with specified requirements. (2) the effective- ness of the entity's internal control over compliance, or (3) both. Required: a. Read AT-C Section 315 and then discuss how a practitioner would conduct an agreed-upon procedures engagement to evaluate an entity's written assertion that it was in compliance