Which of the following is a key element of business intelligence?

Artificial intelligence $($AI$)$ designed to perceive, reason, and understand.

Workflow optimization reviewing and optimizing accounting workflows.

Centralized database ensuring consistency and reducing data redundancy.

Data analytics involving quantitative and qualitative methodologies to facilitate decision$-$making.

It has no impact on COSO objectives.

It requires a decreased commitment to skill development among management and personnel.

It demands a renewed commitment to skill development among management and personnel.

It reduces the need for internal controls.

Immutability.

Risk assessment principles.

Consensus protocols.

Decentralization.