Internal control reports issued by public companies must identify the framework used to evaluate the effectiveness of internal control. Which of the following is the most common framework in the U$.$S$.?$

Select one:

a$.$ Effective Internal Control Framework $-$ AICPA

b$.$ Internal Control$-$Integrated Framework $-$ COSO

c$.$ Enterprise Internal Control $-$ COSO

d$.$ Enterprise Internal Control $-$ AICPA