Diamond Jousts, a UK Limited Company, is traded on the American Stock Exchange as American Depository Receipts

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Diamond Jousts, a UK Limited Company, is traded on the American Stock Exchange as American Depository Receipts (ADRs). They hire Lancelot, Elaine and Guinevere, Chartered Accountants, to prepare an internal control report to meet Sarbanes-Oxley requirements.

What should the report of management contain?

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