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

question 74

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) All of the above are features of the Sarbanes-Oxley Act.

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Definitions:

Mowrer's Theory

is a psychological theory proposed by O.H. Mowrer that outlines the role of two-factor learning in the development of avoidance learning and phobias through classical and operant conditioning.

Primary Emotions

Core emotions present from birth that do not require social learning, including joy, fear, anger, surprise, sadness, and disgust.

Generated by Incentives

Motivated or driven by rewards or punishments that influence an individual's behavior.

Mowrer

O. Hobart Mowrer, an influential psychologist known for his theories on learning and conditioning.