14. A CFO and CEO potentially are subject to huge financial penalties if they incorrectly certify to the SEC that their companys internal controls function properly, and they do not. They similarly are subject to huge penalties if they certify that their companys financial statements fairly present its financial position, but they do not. Should these executives be allowed to obtain insurance that will reimburse them for the amount of these penalties if they mistakenly submit a certification to the SEC that proves to be erroneous? Identify the pros and cons of insurance coverage being available.