Internal control systems are:

A. Developed by the Securities and Exchange Commission for public companies.

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

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

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

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