Which of the Following Is NOT a Feature of the Sarbanes-Oxley

question 18

Multiple Choice

Which of the following is NOT a feature of the Sarbanes-Oxley Act?

• A)The company and auditors must annually assess the effectiveness of financial controls.
• B)The company must maintain effective internal financial controls.
• C)The CEO and CFO must attest to the fairness of the financial reports.
• D)Each of the above are features of the Sarbanes-Oxley Act.

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Definitions:

Animal Misbehavior

Operant behavior that deteriorates, rather than improves, with continued reinforcement due to the elicitation of an instinctive behavior that reduces the effectiveness of the operant response.

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, promoting the association between behaviors and their consequences.

Environmental Circumstances

The conditions or factors that surround and influence the living and non-living elements of an ecosystem or environment.

Instinctive Behavior System

Behaviors that are innate, occurring naturally and automatically in response to specific stimuli.