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312-50V12 · Question #295

312-50V12 Question #295: Real Exam Question with Answer & Explanation

The correct answer is C: SOX. The Sarbanes-Oxley Act (SOX) is a U.S. federal law specifically designed to protect stakeholders and the public from corporate accounting fraud and errors.

Submitted by layla.eg· Mar 4, 2026Information Security and Ethical Hacking Overview

Question

What information security law or standard aims at protecting stakeholders and the general public from accounting errors and fraudulent activities within organizations?

Options

  • AFISMA
  • BPCI-DSS
  • CSOX
  • DISO/IEC 27001:2013

Explanation

The Sarbanes-Oxley Act (SOX) is a U.S. federal law specifically designed to protect stakeholders and the public from corporate accounting fraud and errors.

Common mistakes.

  • A. The Federal Information Security Modernization Act (FISMA) is a U.S. federal law focused on securing government information and systems, not private sector accounting fraud.
  • B. The Payment Card Industry Data Security Standard (PCI-DSS) is a set of security standards for companies that handle credit card information, primarily focused on protecting cardholder data, not general accounting fraud.
  • D. ISO/IEC 27001 is an international standard that provides a framework for an Information Security Management System (ISMS), helping organizations manage their information security risks, but it is not a specific law targeting financial accounting fraud.

Concept tested. Regulatory compliance for financial integrity

Reference. https://www.sec.gov/spotlight/soxcomp.htm

Topics

#SOX#Sarbanes-Oxley Act#regulatory compliance#financial fraud

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