According to COSO, which of the following is not considered one of the components of an organization's internal environment?

According to COSO, which of the following is not considered one of the components of an organization’s internal environment?

According to COSO, which of the following is not considered one of the components of an organization’s internal environment?
A . Authority and responsibility to resolve issues.
B . Framework to plan, execute and monitor activities.
C . Integrated responses to multiple risks.
D . Knowledge and skills needed to perform activities.

Answer: C