Which of the following statements about B2B e-business is most true?

A. Companies engaged in B2B can benefit from the COSO internal control and enterprise risk management frameworks.

B. Companies engaged in B2B must be at Level Three of the capability maturity model.

C. The weighted-rating technique is irrelevant to companies engaged in B2B.

D. Expansion into B2B is based on requirements analysis, the first step in the systems development life cycle.