Which of the following statements concerning COSO Enterprise Risk Management Integrating with Strategy and Performance Framework is true?

(a) It embeds risk management throughout the organization as a prime responsibility of management and the board of directors.

(b) It is more comprehensive than the COSO Internal Control Integrated Framework because it focuses on all types of risks.

Its principles apply to all functions across all levels of an organization.

(d) All of these answer choices are correct.