Certified Cloud Security Professional (CCSP) — Question 315

In the wake of many scandals with major corporations involving fraud and the deception of investors and regulators, which of the following laws was passed to govern accounting and financial records and disclosures?

Answer options

• A. GLBA
• B. Safe Harbor
• C. HIPAA
• D. SOX

Correct answer: D

Explanation

The Sarbanes-Oxley Act (SOX) was established to enhance corporate governance and accountability in financial reporting, making it the correct answer. The other options, such as GLBA, Safe Harbor, and HIPAA, pertain to different areas of regulation and do not specifically address accounting and financial disclosures.