Which of the following is an example of following COSO Principle $11$: The organization selects and develops general control activities over technology to support the achievement of objectives?

Select answer from the options below

A committee brainstorms on how losing a client may impact warranty fulfillment.

Only senior management is permitted to sign off on financial disclosures.

All accountants must change their company password every $30$ days.

Upon accepting the CEO position, she resigns as chair of the board of directors.