COSO Has Published Integrated Frameworks for Both Internal Control and for Enterprise

Multiple Choice

COSO has published integrated frameworks for both internal control and for enterprise risk management.Which of the following statements about the frameworks is most true?

A) The internal control framework is more useful than the enterprise risk management framework.
B) The enterprise risk management framework is more useful than the internal control framework.
C) Management attitudes are an element of both frameworks.
D) Both frameworks are required by the SEC.