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Question 12 The importance to the accounting profession of the Sarbanes-Oxely Act is that Question 13 Control activities under SAS 109/COSO include Question 14 Control risk is Question 15 The most cost-effective type of internal control is Question 16 Which of the following suggests a weakness in the internal control environment? Question 17 Tests of controls include Question 18 Which of the following taxes are included in the total income tax expense of a corporation reported on its Federal tax return? Question 19 Which of the following items are not included in the financial statement income tax note effective tax rate reconciliation? Question 20