Check My Work $(1$ remaining$)$

Alejandro works for one of the "Big Four" accounting firms. As the chief ethics and compliance officer, Alejandro must assess the effectiveness of the organization's internal controls and commission audits of these controls by an external auditor in conjunction with the audit of its financial statements. Why is management required to do this?

a$.$ It is mandated by employees.

b$.$ Management is not required to assess the effectiveness of the organization's internal controls.

c$.$ It is a requirement under Sarbanes$$Oxley $404.$

d$.$ It is a requirement under Sarbanes$$Oxley $406.$