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Which of the Following Best Describes the Sarbanes-Oxley Act of 2002

Question 57

Multiple Choice

Which of the following best describes the Sarbanes-Oxley Act of 2002?


A) It recommended that every publicly traded company include a report in its annual report assessing the effectiveness of the company's internal control structure and procedures.
B) This act made it a felony to intercept electronic communications and a misdemeanor to break into electronic mail storage facilities.
C) In accordance with section 1029, "Fraud and Related Activity in Connection with Access Devices," this act made it a crime to produce or use a counterfeit access device.
D) It established provisions for record keeping and internal control for companies registered with the Securities and Exchange Commission.

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