Which is the most appropriate statement?

Control Activities have been described by COSO as

a. Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to address risks to achievement of the entity’s objectives.

b. Control activities are the policies and procedures that help ensure management directives are understood. They help ensure that necessary actions are taken to address risks to achievement of the entity’s objectives.

c. Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to address risks to achievement of the manager’s objectives.

d. Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to eliminate risks to achievement of the entity’s objectives.