Final answer:
Section 802 of the Sarbanes-Oxley Act makes it a felony to knowingly destroy, alter, or create records with the intent to obstruct a federal investigation and provides protections for whistle-blowers.
Step-by-step explanation:
The section of Sarbanes Oxley that makes it a felony to knowingly destroy, alter, or create records and or documents with the intent to impede, obstruct, or influence an ongoing or contemplated federal investigation and offers legal protection to whistle-blowers is Section 802.