19.Internal control systems are:

Select one:

a. Developed by the Securities and Exchange Commission for public companies.

b. Developed by the Small Business Administration for non-public companies.

c. Developed by the Internal Revenue Service for all U.S. companies.

d. Required by Sarbanes-Oxley (SOX) to be documented and certified if the company's stock is traded on an exchange(a public company).

e. Required only if a company plans to engage in interstate commerce.