The most significant change in the restructuring of governance structure due to the Sarbanes-Oxley Act is the

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The Sarbanes-Oxley Act heightened the role of corporate internal auditors by requiring them to report directly to the audit committee of the board of directors, rather than reporting to management. This ensured more independence and objectivity in the auditing process, which ultimately led to better corporate governance and transparency. The other choices listed are not accurate descriptions of changes brought about by the Act.

The Most Significant Change in the Restructuring of Governance Structure