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Internal control systems are:

Multiple Choice

$25$:$39$

Developed by the Internal Revenue Service for all U$.$S$.$ companies.

Required only if a company plans to engage in interstate commerce.

Developed by the Small Business Administration for non$-$public companies.

Developed by the Securities and Exchange Commission for public companies.

Required by Sarbanes$-$Oxley $($SOX$)$ to be documented and verified if the company's stock is traded on an exchange $($a public company$).$