26) Internal control systems are: 26) A) Developed by the Small Business Administration for non-public companies B) Required only if a company plans to engage in interstate commerce. C) Developed by the Securities and Exchange Commission for public companies D) Required by Sarbanes-Oxley (sOX) to be documented and certified if the compamy's stock is company) traded on an exchange (a public E) Developed by the Internal Revenue Service for all U.S. companies 27) 27) Internal control policies and procedures have limitations not including- A) Establishing responsibilities B) Cost-benefit principle C) Collusion D) Human error E) Human fraud