While the Sarbanes-Oxley Act (SOX)contains Many Provisions,the Overall Intent of the Legislation

question 9

Multiple Choice

While the Sarbanes-Oxley Act (SOX) contains many provisions,the overall intent of the legislation was to improve the accuracy of information given to both boards and to shareholders.SOX attempted to achieve this goal in all of the following ways EXCEPT:

• A) Overhauling incentives and independence in the auditing process
• B) Mandating the separation of the positions of CEO and Chairman of the Board
• C) Stiffening penalties for providing false information
• D) Forcing companies to validate their internal financial control processes

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Definitions:

Implicit Learning

The process of learning complex information in an incidental manner, without awareness of what has been learned.

Prototypical Learning

A cognitive process of learning by understanding and categorizing items or concepts based on the best or most typical example of a particular category.

Mindless Learning

A form of learning in which individuals acquire information or skills without active engagement or deep understanding.

Algorithmic Learning

A method of machine learning where algorithms are used to parse data, learn from it, and make determinations or predictions.