Which must be included in management's report internal control under section 404 of the Sarbanes-oxley act of 2002?

A. Management's assessment of the operating effectiveness for the period from the beginning to the end of the fiscal year under audit.

B.It is management's responsibilities to eliminate or publicly report on significant deficiencies in ternal control.

C. Identification of the framework used for evaluating internal control

D. A detailed description of the COSO criteria.