Under the provisions of the Sarbanes-Oxley Act, for example, CEOs and CFOs must monitor the performance of the firm's accounting staff more closely. Which management function applies here?

Question

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Controlling. The Sarbanes-Oxley Act imposes requirements on CEOs and CFOs to closely monitor the financial reporting of their firms. This falls under the controlling function of management, which involves monitoring and regulating the activities of the organization to ensure that they align with the strategic goals of the firm.

Under the Provisions of the Sarbanes-Oxley Act, for Example, CEOs