The Committee of Sponsoring Organizations of the Treadway Commission's $($COSO$\text{'}$s$)$ Internal Control$-$Integrated

Framework provides

Select one:

A$.$ International standards to help ensure that organizations meet the needs of customers and stakeholders while

also complying with statutory and regulatory requirements.

B$.$ Common standards designed to increase effectiveness and efficiency of operations and reliability of financial

reporting while ensuring compliance with applicable laws and regulations.

C$.$ Guidance on assessing risk and evaluating internal controls to government agencies but not to other

organizations.

D$.$ Not a system of controls, but a framework for auditors to provide independent, objective, and reasonable

assurances that management has adopted a system of controls that is effective and functioning as intended.