Which of the Following Is Not Part of Sarbanes-Oxley

question 136

Multiple Choice

Which of the following is not part of Sarbanes-Oxley?

• A) An increased duty on the part of auditors to identify financial statement fraud.
• B) A requirement that the CEO and CFO certify the financial statements.
• C) Increased penalties for destruction of records in federal investigations.
• D) Increased penalties for mail fraud and criminal violations of the Securities Exchange Act of 1934.

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Definitions:

Work Division

The process of dividing tasks, responsibilities, and workloads among individuals or teams to improve efficiency and productivity.

Horizontal Fit

The alignment and integration of an organization's practices, processes, and strategies in a way that they support and reinforce each other.

Innovative Behaviours

Actions or tendencies of individuals or organizations geared towards the discovery, creation, and implementation of new ideas, products, or processes.

Compensation Strategies

The planning and implementation methods used by businesses to reward employees financially for their work and performance.