This sample questionnaire is designed to elicit responses from management in areas critical to documenting the disclosure of material information about the company's businesses and to ensure that any changes to or weaknesses in the effectiveness of the internal controls have been identified.
We recommend that all responses be reviewed by the company’s disclosure committee. The disclosure committee and the audit committee of the board of directors should review all draft SEC periodic reports, all questionnaire disclosed items and audit reports from the company’s independent auditors.