Which of the Following Statements Is True of the Committee

Which of the following statements is true of the Committee of Sponsoring Organizations?

A) It improves financial reporting through a combination of controls and governance standards called the External Control-Integrated Framework.
B) It is an external mechanism that seeks to ensure ethical corporate governance.
C) It describes control as encompassing those elements of an organization that, taken together, support people in the achievement of the organization's objectives.
D) It replaced the Sarbanes-Oxley Act to ensure ethical corporate governance.