Which of the Following Best Describes Why the Sarbanes-Oxley Act

Which of the following best describes why the Sarbanes-Oxley Act of 2002 (SOX) made documentation of business processes essential for businesses?

A) SOX mandates that accountants create the business rules and documenation associated with a company's business processes.
B) SOX requires managers to assess and attest to the company's internal controls structures and procedures.
C) SOX explicitly states that all business processes must be documented.
D) SOX allows thorough documentation of business processes to act as a substitute for a full review of internal control structures and procedures.