C is corrent because the DOL conducts most of its financial and performance audits following Government Auditing Standards, including audits of compliance with laws, evaluation of economy and efficiency of operations, and evaluation of effectiveness in achieving program results.
A is incorrect because DOL audits do not tie directly to Sarbanes-Oxley Act requirements.
B is incorrect because most DOL audits follow Government Auditing Standards, not generally accepted auditing standards.
D is incorrect because Financial Accounting Standards Board pronouncements relate to accounting requirements rather than audit requirements.
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