Governmental & Not-for-Profit Accounting: The Sarbanes-Oxley (SOX) Act of 2002 applies to publicly held companies and their public accounting firms. However some governmental entities and not-for-profit (NFP) organizations have adopted SOX-related practices used in business to provide greater transparency and accountability to their constituents and supporters. Two of the most widely adopted best practices are for: Audit Committees and Internal Controls. Describe in detail the best practices of each.