Certified Ethical Hacker (CEH v12) — Question 277
What information security law or standard aims at protecting stakeholders and the general public from accounting errors and fraudulent activities within organizations?
Answer options
- A. FISMA
- B. PCI-DSS
- C. SOX
- D. ISO/IEC 27001:2013
Correct answer: C
Explanation
The correct answer is SOX, or the Sarbanes-Oxley Act, which specifically addresses the need for accurate financial reporting and aims to prevent corporate fraud. FISMA relates to federal information security, PCI-DSS focuses on payment card security, and ISO/IEC 27001:2013 is a standard for information security management systems, none of which directly target accounting practices.