Which of the following could be considered an 'act of God'?

An 'act of God' typically refers to natural events that are beyond human control and cannot be prevented or predicted, such as natural disasters. An earthquake is a prime example of this; it is a sudden and powerful occurrence due to geological processes that can result in significant damage and is beyond the influence of human actions. These types of events are often cited in insurance policies to define circumstances under which coverage may be provided for losses that occur as a result of such unpredictable and uncontrollable occurrences.

In contrast, the other options represent human-made situations or decisions. Financial processes are internal corporate practices, legal negligence pertains to the failure to exercise reasonable care, and internal policy changes are deliberate actions taken by a business. None of these scenarios fit the definition of an 'act of God,' which specifically pertains to natural phenomena.