The COSO Cube is used to illustrate the relationship between:

A$.$ Internal controls, enterprise risk management, and Sarbanes$-$Oxley requirements.

B$.$ Categories of objectives, internal control components, and entity organizational levels.

C$.$ The five components of internal control, the three categories of objectives, and the $17$ principles.

D$.$ Risk management strategies, internal control components, and the elements of the Audit Framework.