Which of the following must be included in management's report internal control under section $404$ of the Sarbanes$-$Oxley Act of $2002?$

Multiple Choice

Identification of the framework used for evaluating internal control.

A detailed description of the COSO criteria.

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

It is management's responsibility to eliminate or publicly report on significant deficiencies in internal control.