Which of the following statements concerning the COSO enterprise risk management integrating with strategy and performance framework is true?

(a) The 2017 release of the framework utilizes the COSO Cube to present and interpret the components.

(b) The 2017 release of the framework includes four objectives and eight components for firms to reference in regard to risk management.

The 2017 release of the framework updated the framework to reflect the importance of risk management in strategic planning.

(d) The 2017 release of the framework updated the framework to focus more on strategy and less on risk.