The "Books and Records" Provisions of the Foreign Corrupt Practices

question 8

Multiple Choice

The "books and records" provisions of the Foreign Corrupt Practices Act:

• A) Potentially imposes criminal liability on internal auditors who fail to detect bribery or corruption in a firm's record-keeping system
• B) Potentially imposes criminal liability on external auditors who fail to detect bribery or corruption in a firm's record-keeping system
• C) Requires publicly-held companies to devise and maintain adequate internal controls over payments that constitute bribes
• D) Requires companies to document the amounts, purpose, and recipients of facilitation payments to ensure that their federal income tax reporting is accurate

---

Definitions:

Tricuspid Valves

One of the four heart valves, located between the right atrium and right ventricle, which prevents backflow of blood.

Mitral Valves

Heart valves located between the left atrium and left ventricle that allow blood to flow in one direction: from the atrium into the ventricle.

Ventricular Filling

The phase of the cardiac cycle during which the ventricles of the heart fill with blood from the atria.

Hypertension

A medical condition characterized by persistently high blood pressure.