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The Sarbanes-Oxley Act Has Not Stopped the Occurrence of Fraud,and

question 16

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The Sarbanes-Oxley Act has not stopped the occurrence of fraud,and additional guidance with regard to internal controls is expected to be issued.


Definitions:

Obstacles

Barriers, impediments, or hurdles that hinder progress towards achieving a goal or objective.

Expectancy Theory

A motivational theory suggesting that people are motivated to perform actions based on the expected outcomes and the value they place on those outcomes.

Individual Differences

Refers to the variations among individuals in their qualities, abilities, skills, perceptions, and behaviors.

Valences

In psychology, refers to the intrinsic attractiveness or averseness of an event, object, or situation.

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