Auditors have requirements and considerations when auditing a client.

Auditors have requirements and considerations when auditing a client. Management also has some requirements. Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. What are these two specific items?

Auditors have requirements and considerations when auditing a client.

Auditors have requirements and considerations when auditing a client. Management also has some requirements. Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. What are these two specific items?