Which act related to fraudulent accounting includes descriptions of Business Continuity and Disaster Recovery (BCDR) capabilities?

The Sarbanes-Oxley Act (SOX) is the correct answer because it includes provisions related to the accuracy and integrity of financial reporting, which necessitates robust Business Continuity and Disaster Recovery (BCDR) capabilities. SOX was enacted to protect investors from fraudulent accounting activities by corporations. One of its key requirements is for companies to establish internal controls and reporting methods to ensure the reliability of financial disclosure.

Within this context, BCDR strategies are essential to maintain operational continuity and ensure that accurate financial data can be produced during and after disruptive events. If a company cannot recover its data or systems quickly due to a disaster, the integrity of its financial reporting may be compromised, leading to potential violations of SOX.

The other options, while they pertain to various aspects of finance and disaster recovery, do not specifically embed BCDR capabilities as a requirement tied directly to fraudulent accounting activities in the same manner as SOX. The Gramm-Leach-Bliley Act focuses primarily on the protection of consumers' personal financial information. Disaster Recovery as a Service is a business solution providing disaster recovery without guaranteeing compliance with accounting laws. The FFIEC offers guidance for financial institutions but does not create regulatory requirements concerning accounting fraud specifically related to BCDR. Thus