4 . At the time Cynthia Cooper discovered the accounting fraud Worldcom did not have a whistleblower hotline process in place . Instead , Cynthia took on significant risks when she stepped over Scott Sullivan's head and notified the audit committee chairman of her findings . Conduct an Internet search to locate a copy of the Sarbanes - Oxley Act of 2002 Summarize the requirements of Section 301 4 of the Act