The rules enacted with Sarbanes$-$Oxley $($SOX$)$ include which of the following?

Select answer from the options below

SOX places the responsibility for financial reporting failures on the internal audit team.

SOX places the responsibility for financial reporting failures on the U$.$S$.$ government.

SOX places the responsibility for control failures with managers of the company.

SOX places the responsibility for control failures with accountants of the company.