Which of the following acts was passed by the U.

TheSarbanes–Oxley Act (SOX)was enacted by the U.S. Congress in2002in response to major corporate accounting scandals and was specifically designed toprotect investorsby improving the accuracy, reliability, and integrity of corporate disclosures and financial reporting. SOX strengthens governance and accountability by requiring executive management (notably the CEO and CFO) to certify the correctness of financial statements and by mandating stronger internal controls over financial reporting. From a digital forensics and compliance perspective, SOX is closely tied to the need for reliableaudit trails, properrecords retention, and demonstrable control over systems that store or process financial data. Investigators frequently rely on SOX-driven logging, access controls, and change management records to determine who accessed financial systems, what changes were made, and whether those actions align with authorized procedures.

The other options do not match the question’s purpose or jurisdiction: theElectronic Communications Privacy Actaddresses interception and access to electronic communications,GDPRis an EU data protection regulation (not a 2002 U.S. act focused on investor protection), and “Information Privacy Act 2014” is not the 2002 U.S. corporate anti-fraud legislation. Therefore, the correct answer isSarbanes–Oxley Act (SOX) (C).