Sarbanes-Oxley Act requires which of the following: a. An effective internal control
b. Light penalties for violators
c. Auditors must evaluate internal controls
d. Auditor's work overseen by Public Accounting Board

The correct answer is the option A: An effective internal control.

Explanation:

To begin with, the name of "Sarbanes-Oxley Act" refers to the well known United States federal law whose main purpose is to set new requirements, or at least expand them, regarding the boards and management areas of public companies of the US. It was enacted in 2002 due to the various scandals regarding the accounts of companies like Enron back then. Therefore that the bill contains itself eleven sections where most of them are refered specifically to the public's responsabilities that the board of directors of the public companies have. As well as the criminal penalties that they can face in the case of breaking the law.

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