Which of the Following Statements Is True of the Committee

Which of the following statements is true of the Committee of Sponsoring Organizations standards for internal controls?

A) It prohibited various forms of professional services that are determined to be consulting rather than auditing.
B) It ensured ethical corporate governance by establishing regulations enforced by laws.
C) It was passed by the U.S.Congress as a response to the string of corporate scandals that occurred since the beginning of the millennium.
D) It moved audit,compliance,and governance from a numbers orientation to concern for the organizational environment.