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

Answer options:

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.

B