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Which of the following is not true about how the Sarbanes - Oxley Act reduces opportunity for fraud to occur? It requires the Board of

Which of the following is not true about how the Sarbanes-Oxley Act reduces opportunity for fraud to occur?
It requires the Board of Directors to exercise more oversight of management.
It requires auditors to perform an audit of internal controls.
It provides for stiffer fines and prison terms.
It requires management to issue an internal control report.
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