Which of the Following Is Not a Requirement of the Sarbanes-Oxley

question 1

Multiple Choice

Which of the following is not a requirement of the Sarbanes-Oxley Act?

• A)Internal audit outsourcing can no longer be provided by a publicly-traded corporation's external auditors.
• B)All publicly-traded corporations must have an internal audit function.
• C)All publicly-traded corporations must provide internal controls over financial reporting that guarantees financial accuracy.
• D)The audit committee of a publicly-traded corporation must report to the company's board of directors.

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Definitions:

Confidentiality

The ethical or legal duty to protect personal or sensitive information from unauthorized disclosure.

Privacy

The state or condition of being free from unauthorized intrusion or disclosure of information.

Belmont Report

A foundational document in the ethics of human subjects research, outlining principles such as respect for persons, beneficence, and justice.

Beneficence

A Belmont Report principle that human subjects research should maximize possible benefits and minimize possible harm to participants.