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:

Free Will

The concept that individuals have the capacity to make choices and take actions independent of external constraints or determinism.

Pessimism

The tendency to see the worst aspect of things or believe that the worst will happen; a lack of hope or optimism.

Human Nature

A term referring to the characteristics, feelings, and behavioral traits of humankind that are naturally ingrained.

Congruence Corollary

A concept in psychology stating that personal growth is facilitated when there is alignment between an individual's self-image and experiences.