10 free CTP practice questions in the real exam format, covering the official content areas, with an explanation for every answer.
CTP Practice Test 7Tutor mode
Question 1 of 10
Monitor and control corporate exposure to financial, regulatory and operational risk (including emerging and reputational risk)
Pellston Coatings, an accelerated filer, documents and tests treasury controls such as dual approval of wire releases. Which Sarbanes-Oxley provision requires management to assess those controls each year and its external auditor to attest to that assessment?