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Which of the following is the not-for-profit entity structured by the SEC in response to the Sarbanes-Oxley Act to oversee the auditors and audits of public companies?
Long-term Direction
The strategic goals and visions set by an organization to guide its operations, development, and decision-making processes over an extended period.
Functional Strategy
A specific, detailed plan aimed at achieving objectives in a particular business area, supporting the overall business strategy.
Divisional Strategy
A strategic approach in which an organization is divided into semi-autonomous units, each focusing on a specific product line or market segment.
Corporate Strategy
The overall direction and scope of an organization over the long term, which achieves advantage in a changing environment through its configuration of resources.
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