Internal Control Reports Issued by Public Companies Must Identify the Framework

Multiple Choice

Internal control reports issued by public companies must identify the framework used to evaluate the effectiveness of internal control. Which of the following is the most common framework in the U.S.?

A) Enterprise Internal Control - COSO.
B) Effective Internal Control Framework - AICPA.
C) Enterprise Internal Control - AICPA.
D) Internal Control - Integrated Framework - COSO.