Questions: The Sarbanes-Oxley Reform Act was established to monitor of public institutions. sales commissions advertising campaigns financial records social media

The answer is: financial records.

Explanation for each option:

1. Sales commissions: This option is incorrect. The Sarbanes-Oxley Act (SOX) does not focus on monitoring sales commissions. Instead, it is primarily concerned with the accuracy and integrity of financial reporting and the accountability of corporate governance.

2. Advertising campaigns: This option is incorrect. The Sarbanes-Oxley Act does not regulate or monitor advertising campaigns. Its provisions are aimed at improving the reliability of financial statements and protecting investors from fraudulent accounting activities.

3. Financial records: This option is correct. The Sarbanes-Oxley Act was established in 2002 in response to major corporate and accounting scandals, such as those involving Enron and WorldCom. The Act aims to enhance the accuracy and reliability of corporate disclosures and financial records, thereby protecting investors and restoring public confidence in the financial markets.

4. Social media: This option is incorrect. The Sarbanes-Oxley Act does not pertain to the monitoring of social media. Its focus is on financial reporting, internal controls, and corporate governance.

In summary, the Sarbanes-Oxley Act was established to monitor the financial records of public institutions to ensure transparency, accuracy, and accountability in financial reporting.