The correct answer would be Incentive.
Incentive is a thing that motivates or encourages one to do something.
The term you are looking for is <span>maximum possible loss.</span>
<span>The Sarbanes-Oxley Act of 2002 established new requirements for corporate governance to prevent fraudulent behavior in business. An accounting oversight board and financial reporting requirements including instituting a code of conduct for senior financial officers are the main focuses of this act.</span>