1. Why are accounting information systems documented for companies in the United States?

   	a.	Most companies do not document their accounting information systems.
   	b.	The Glass-Steagall Act requires it.
   	c.	Sarbanes-Oxley (SOX) requires management to assess internal controls and auditors to evaluate the assessment. AIS are not a major component of internal controls.
   	d.	Sarbanes-Oxley (SOX) requires management to assess internal controls and auditors to evaluate the assessment. AIS are a major component of internal controls.