Internal controls, as defined in Sarbanes-Oxley Section 404, are:

A.the processes a company implements to prevent theft by employees.

B.the processes a company implements to prevent fraternization within departments.

C.the processes a company implements to ensure its financial statements comply with GAAP and are free from material misrepresentations and omissions.

D.the processes a company implements to ensure its purchasing department gets materials at the lowest price available and does not accept bribes or gifts from vendors.