Final answer:
The statement that technology improves information available for decision making relates to the Accounting Information System (AIS), which encompasses the use of technology in processing financial data for better decision-making.
Step-by-step explanation:
The statement that suggests technology improves information available for decision making is most closely related to the Accounting Information System (AIS). The Sarbanes-Oxley Act of 2002, although significant in the context of financial regulation, was designed to protect investors by increasing the reliability of corporate financial information, and does not directly suggest that technology improves decision-making information. AIS, on the other hand, involves the collection, storage, and processing of financial and accounting data used by internal users to report information to investors, creditors, and tax authorities, and it inherently implies the use of technology to aid in better decision-making.
The correct answer to the question is D. Accounting Information System. The Accounting Information System (AIS) is a system that collects, stores, and processes financial and accounting data. It is designed to improve the information available for decision making by providing accurate and timely financial information.