Which of the Following Principles Is Within the Control Environment

Multiple Choice

Which of the following principles is within the control environment component of the seventeen COSO principles of internal control?

A) The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
B) The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
C) The organization identifies risks to the achievement of its objectives across the entity and analyzes risk as a basis for determining how the risks should be managed.
D) The organization considers the potential for fraud in assessing the risks to the achievement of objectives.