Both the SEC and the PCAOB Have Expressed an Opinion

question 1

Essay

Both the SEC and the PCAOB have expressed an opinion as which internal control framework an organization should use to comply with SOX legislation. Explain.

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Definitions:

Sentiments

To Cattell, environmental-mold source traits that motivate behavior.

Emotionally Disturbed

Describes someone with difficulty in emotional regulation, often seen in contexts of mental health.

Modifying Behavior

Techniques and strategies used to change undesirable behaviors into more positive actions through various forms of reinforcement or punishment.

Normal People

Individuals who exhibit typical or expected patterns of behavior and thought according to societal standards and norms.