A best practice when addressing compliance with the Sarbanes-Oxley Act of 2002 is to:

Question

Options

• Aintroduce stock options instead of stock grant programs.
• Breduce executive compensation levels.
• Creward known whistleblowers.
• Dpartner with finance to implement safeguards.

• A
  4% (1)
• B
  4% (1)
• C
  8% (2)
• D
  85% (22)

Explanation

A best practice for Sarbanes-Oxley (SOX) compliance is to partner with finance to implement safeguards (D). At the SPHR level, SOX compliance is understood as an enterprise-wide governance responsibility, not solely a legal or HR function. SOX focuses on internal controls, financial reporting integrity, accountability, and risk management. HR supports compliance by collaborating with finance and audit teams to implement controls related to executive compensation, ethics reporting, documentation, and access controls. Rewarding whistleblowers (C) is not required by SOX and may create unintended incentives. Reducing executive compensation (B) does not address compliance requirements. Altering equity plans (A) is unrelated to internal controls. SPHR exam content emphasizes cross-functional partnership as essential for effective governance and compliance frameworks.

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