Explain the relevance of the Sarbanes Oxley Act to the documentation tools presented in this chapter

What will be an ideal response?

The Sarbanes Oxley Act of 2002 requires executives of public companies to document and evaluate internal controls. External auditors must evaluate management's assessment of internal control and attest to its accuracy. Therefore, company executives and the auditors must document and test the internal controls — documentation tools, such as flowcharts, are used to do this.