The Change Management Continuum Model, the Unified Theory of Acceptance and Use of Technology, and the Diffusion of Innovation Theory are the theories that can help: a. to implement the section 404 of the Sarbanes-Oxley Act . b. in smooth introduction and adoption of information technology c. in ensuring that information technology risks are mitigated . d. to identify appropriate information technology opportunities

A. to implement the section 404 of the Sarbanes-Oxley Act

Explanation:

The Sarbanes Ozley Act of 2002 is a federal law that established sweeping auditing and financial regulations for public companies. It was created by lawmakers to protect shareholders against fraudulent practice and financial omissions. The Sarbanea Oxley act requires management of public companies to assess the effectiveness of the internal control for issuers for financial reporting.

Section 404(b) requires that public company auditors should report on and attest to, management assessment of internal control.

the answer is 10c + 6b = 32

step-by-step explanation: