Final answer:
The correct answer is option d. The Sarbanes-Oxley Act provides the regulatory authority for internal control requirements, aiming to protect investors from accounting fraud.
Step-by-step explanation:
The regulatory authority for internal control requirements is provided by d. The Sarbanes-Oxley Act. Passed in 2002, this act came in response to major accounting scandals involving corporations such as Enron, Tyco International, and WorldCom.
The Sarbanes-Oxley Act was designed to increase investor confidence in the financial information provided by public corporations and protect them from accounting fraud.