Which of the following is not an implication of section 302 of the Sarbanes-Oxley Act? Question 30 options: a) The board of directors must certify quarterly and annually their organization's internal controls over financial reporting. b) Auditors must determine whether changes in internal control have materially affected (or are likely to affect) internal control over financial reporting. c) Auditors must interview management regarding significant changes in the design or operation of internal control that occurred since the last audit. d) Management must disclose any material changes in the company's internal controls that have occurred during the most recent fiscal quarter.