nagement must identify the framework used to evaluate the effectiveness of internal conteol over financial reporting. What framework is used by most U$.$S public companies?

A$.$ Sarbanes$-$Oxley Act Section $404$

B$.$ Commitmee of Sponsoring Organizations of the Treadway Cemmission $($COSO$)$

C$.$ Internal Control: Guidance for Directors on the Combined Code $($Tumbull Report$)$

D$.$ Guidance on Assessing Control $($CoCo$)$