a)

b)

The Sarbanes-Oxley Act (SOX) emphasizes: the enforcement and simplification of tax laws. consumer protection and safety regulations. the importance of effective internal control of publicly traded companies. assisting small businesses with economic development. None of the above Effective internal control procedures and processes are those used by a company to: safeguard its assets. O process information accurately. ensure compliance with laws and regulations. All of the above. None of the above