Here is talking about INTERNAL CONTROL OBJECTIVES, regarding the achievement of objectives: 1.1.4 COSO PDC Defense-in-Depth Model (just after CIA triad).
Answer is B:
COSO framework defines internal control as a process regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, compliance with applicable laws and regulations.
It must be the CIA Triangle; Confidentiality, Integrity, and Availability.
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