Final answer:
The parts of the Sarbanes-Oxley Act that may encourage employees to be honest are the whistleblower protection provisions, CEO and CFO certification of financial statements, and strict internal control requirements.
Step-by-step explanation:
The parts of the Sarbanes-Oxley Act that may encourage employees to be honest are:
Whistleblower protection provisions: These provisions protect employees from retaliation if they report illegal or unethical behavior within an organization.
CEO and CFO certification of financial statements: This requirement holds executives personally accountable for the accuracy and completeness of financial statements, which may encourage them to be more honest in reporting.
Strict internal control requirements: These requirements ensure that companies have robust systems in place to detect and prevent fraudulent activities, which can deter employees from engaging in dishonest behavior.