Which of the Following Is the "Signature" Clause of the Sarbanes-Oxley

question 37

Multiple Choice

Which of the following is the "signature" clause of the Sarbanes-Oxley Act?

• A) CEOs and CFOs of publicly-traded firms must vouch for the veracity of the firm's financial statements.
• B) Corporate board audit and compensation committee members must come from outside directors.
• C) Companies may not make loans to their officers and directors.
• D) Companies must test their internal financial controls against fraud.

---

Definitions:

Standard Normal

A distribution that is standard and normal with its average at zero and its variability defined by a standard deviation of one.

Area

The measure of the extent of a two-dimensional surface or shape, or the extent of a land surface within specific boundaries.

Standard Normal

A special case of the normal distribution with a mean of zero and a standard deviation of one, used as a basis for comparison with other normal distributions.

Area

The determination of the size of a two-dimensional figure or area, measured in square units.