The Sarbanes-Oxley Act requires senior executives of companies to

Question

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The Sarbanes-Oxley Act requires senior executives to certify the effectiveness of internal controls against fraud, which is a key provision of the Act aimed at preventing financial fraud and ensuring the reliability of financial reporting. While the Act also includes provisions related to confidentiality, ethics, and disclosure, none of these requirements are specifically tied to the certification of internal controls. Therefore, option E is the best choice as it directly relates to the Act's main objective of improving financial transparency and accountability.

The Sarbanes-Oxley Act Requires Senior Executives of Companies to