$3$Corporate management $($including the CEO$)$ must certify monthly and annually their organization's internal controls over financial reporting.Auditors must interview management regarding stgnificant changes in the derien or operation of internal control that occurred since the last audit.Auditors must determine, whether changes in internal control has, or is likely to$,$ materially affect internal control over financial reporting.Management must disclose any materiat changes in the company$/$s internal controls that have occurred during the most recent fiscal quarter.