Which of the following statements about COBIT $2019$ is TRUE?

A$)$ COBIT is a part of the COSO Internal Controls

B$)$ COBIT focuses on addressing fraud from a strategic perspective.

C$)$ COBIT has a control scope that focuses on IT$-$specific internal controls.

D$)$ COBIT is framework this only available to members of ISACA, which is the group that developed COBIT.