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CPA Accountant Review Questions

Category - ACFE Fraud Prevention and Deterrence

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Which of the following is attributed to giving integral role to the internal audit committees?

IFRS
Sarbanes-Oxley Act
ISA
IAS

Explanation

Answer: B - The afore-mentioned are all international accounting and auditing standards. However, it is the Sarbanes-Oxley Act that places emphasis on the role of audit committees. The SOX Act placed the audit committees at the forefront in terms of fraud examination and investigation.

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