Which statement about Sarbanes-Oxley (SOX) is true?

Which statement about Sarbanes-Oxley (SOX) is true?
A. SOX is an IEFT compliance procedure for computer systems security.
B. SOX is a US law.
C. SOX is an IEEE compliance procedure for IT management to produce audit reports.
D. SOX is a private organization that provides best practices for financial institution computer systems.
E. Section 404 of SOX is only related to IT compliance.

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