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Which of the following is NOT a Sarbanes - Oxley ( SOX ) Act requirement? Formal data security policy that is communicated and enforced Companies

Which of the following is NOT a Sarbanes-Oxley (SOX) Act requirement?
Formal data security policy that is communicated and enforced
Companies ensure the protection of all financial data in storage and use.
Formal implementation of a maturity model
Ensuring that financial statements are reviewed by management
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