Which of the Following Is Not One of the Groups

question 2

Multiple Choice

Which of the following is not one of the groups of SOX compliance requirements?

• A)Requirements to use an IT auditor to evaluate controls
• B)Regulations governing executive reporting and conduct
• C)Rules about financial statement reporting
• D)Audit committee/corporate governance requirements

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Definitions:

Personnel Files

Comprehensive records kept by employers that contain employment history, personal information, performance evaluations, disciplinary actions, and other pertinent data of an employee.

Job Descriptions

Documents that detail the duties, responsibilities, qualifications, and skills required for a specific job position, aiding in recruitment and performance evaluation.

Employee Licensure

The requirement for workers in certain professions to obtain official permission or certification to legally perform their job.

Current Handbook

The most recent version of a manual or guidebook that outlines the rules, policies, and procedures of an organization, intended for employee use.