This question directly aligns with CHFI v11 objectives under Regulations, Policies, and Ethics , particularly laws that influence forensic investigations and corporate compliance. The law described is the Sarbanes- Oxley Act (SOX) , enacted in 2002 in response to major corporate accounting scandals such as Enron and WorldCom. CHFI v11 highlights SOX as a critical regulation governing publicly traded companies in the United States.
SOX mandates strict requirements for corporate financial reporting, internal control assessments, executive accountability, audit independence, and record retention . Sections such as SOX Section 302 require executives to personally certify the accuracy of financial statements, while Section 404 enforces internal control audits to prevent fraud. These requirements are highly relevant in forensic investigations involving financial misconduct, as investigators often rely on audit logs, financial records, and compliance documentation governed by SOX.
The other options are incorrect: PCI DSS applies to payment card data security, GLBA governs customer financial data privacy, and ECPA addresses electronic communications privacy. Therefore, consistent with CHFI v11 legal frameworks and compliance objectives, the correct law Scarlett is reviewing is SOX (Sarbanes-Oxley Act) .