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Giana Is the Executive Secretary to the CEO of a Large

Question 69

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Giana is the executive secretary to the CEO of a large public corporation.One day her boss takes her into a back room containing numerous cardboard file boxes and three shredding machines,and he tells her to shred every document and file in the room.He then says,"We're under investigation by the SEC,and if they get their hands on anything in this room,we're ruined." She asks what is going on and is told that the company has been perpetrating fraud for years and needs to destroy all the evidence.If Giana then agrees to shred the documents and files,what,if anything,could happen to Giana?


A) Since Sarbanes-Oxley does not have a whistle-blower provision, Giana has no recourse if she wants to keep her job.
B) Since Giana didn't actually participate in the fraud and since she is only following orders, she will have no liability.
C) Since the investigation is ongoing and no charges have been brought, shredding the documents is not a punishable offense yet.
D) Giana could be imprisoned for up to 20 years if she shreds the documents.

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