Which of the following changes introduced by the Sarbanes-Oxley Act is not one intended to reduce opportunities for error and fraud?
A)Internal control report from management
B)Code of ethics
C)Stronger oversight by directors
D)Internal control audit by external auditors

Question

Quizplus · Accepted Answer

A code of ethics is not directly related to reducing opportunities for error and fraud. It is more geared towards promoting ethical behavior and standards within a company. However, it can indirectly contribute to reducing opportunities for error and fraud by promoting a culture of integrity and ethical behavior. The other three changes listed (internal control report from management, stronger oversight by directors, and internal control audit by external auditors) are all intended to directly reduce opportunities for error and fraud.

Which of the Following Changes Introduced by the Sarbanes-Oxley Act