2. Meredith Wallach was at Vesco Industries for over 20 years and was the CEO for the past 10 years. Before this, she served as the manager of the accounting department. None of the current employees worked with her, except the current accounting manager, Rajiv Gupta. He worked under Ms. Wallach for the last two years of her tenure in the accounting department. Recent evidence has suggested that Rajiv might have served as her accomplice in the accounting department. Rajiv is a great boss, but Jorge and Sebastian are beginning to wonder if he has broken the law.

a. What types of activities related to internal controls could Rajiv have committed that would be regulated under the Sarbanes-Oxley Act? (5 points)

b. What made this provision necessary to add to this law? (5 point)