As a result of the Sarbanes-Oxley Act (2002), which of the following became part of the business landscape? Assessment of internal controls, preservation of evidence, whistleblower protection and increased penalties for securities fraud Mandatory separation of duties, two-factor authentication for online transactions, and prohibition of fraudulent financial reporting Mandatory quarterly reporting of shell company beneficial ownership, mandatory criminal background checks on all publicly traded company officers and directors, and annual review of internal controls by the SEC Auditing firm competence certification, annual disclosure of conflicts of interest by the board of directors, prohibition of illegal gratuities and penalties for whistleblowers