Why Was the Original 1992 COSO - Integrated Control Framework

Multiple Choice

Why was the original 1992 COSO - Integrated Control framework updated in 2013?

A) Congress required COSO to modernize.
B) U) S.stock exchanges required more disclosure.
C) As an effort to more effectively address technological advancements.
D) As an effort to comply with the Information System Audit and Control Association requirements.