Which of the Following Is True of the Committee of Sponsoring

Which of the following is true of the Committee of Sponsoring Organizations (COSO) 2013 framework?

A) It provides best practice recommendations on information security management for use by those responsible for initiating,implementing,or maintaining information security management systems.
B) It provides guidance on enterprise risk management,internal control,and fraud deterrence.
C) It provides a proven and practical framework for planning and delivering information technology-related services.
D) It provides a catalog of security and privacy controls for federal information systems and organizations and a process for selecting controls to protect organizational operations.