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HRCI SPHR Exam - Topic 3 Question 115 Discussion

Actual exam question for HRCI's SPHR exam
Question #: 115
Topic #: 3
[All SPHR Questions]

The most effective way an organization can optimize Sarbanes-Oxley Act (SOX) controls is to:

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Suggested Answer: B

Comprehensive and Detailed Explanatio n:

Preventive controls, such as strong internal procedures, are essential to SOX compliance. They reduce risk by ensuring that deviations are identified or avoided early.

SPHR risk and compliance strategies involve ''establishing clear, enforceable internal control frameworks aligned with SOX expectations.''


by Chanel at Apr 04, 2026, 09:43 PM

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Linsey
18 days ago
A seems outdated. Manual tracking? Really?
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Lynette
23 days ago
B is definitely the way to go! Preventing deviations is key.
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Viva
1 month ago
I recall discussing how manual tracking can lead to more errors, so I don't think A is the right choice at all.
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Luisa
2 months ago
I feel like option D could be important too, but I wonder if it really optimizes SOX controls as effectively as the others.
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Denise
2 months ago
I'm not entirely sure, but I remember a practice question that emphasized the importance of having clear procedures in place.
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Tonja
2 months ago
I think option B makes the most sense since preventing policy deviations is crucial for compliance.
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