Which of the Following Is Not a SOX Requirement

question 20

Multiple Choice

Which of the following is not a SOX requirement?

• A) SOX establishes a tip line for employees to report questionable acts.
• B) SOX requires the external auditors to issue a report on the effectiveness of internal controls.
• C) SOX increases the maximum fines for individuals who commit fraudulent acts.
• D) SOX requires management to report on the effectiveness of internal controls and to make it clear that they are not responsible for the internal control system.

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Definitions:

Electronic Monitoring Systems

Technological tools and devices used to supervise, record, and analyze the activities and productivity of individuals, especially employees.

360-Degree Appraisal

A performance review system where an employee is evaluated by feedback from various sources, including peers, subordinates, supervisors, and sometimes clients.

Calibration Meetings

Scheduled discussions among managers or team leaders focused on ensuring consistency in performance assessments, ratings, and employee development strategies across an organization.

Discrimination Lawsuits

Legal actions taken against individuals or entities accused of unfair treatment based on race, gender, age, disability, or other protected statuses.