Question: A goal of the Sarbanes-Oxley Act is improving corporations' internal controls. Which of these may accomplish this goal? (Select all that apply.) Multiple select question. An audit committee of independent directors oversees financial matters of the company. External auditors prepare a corporation's financial statements and audit them as well. External auditors must test the effectiveness of the company's internal controls. Marketing managers must determine whether the marketing team is submitting accurate sales and expense reports.