Which of the following is true regarding the COSO enterprise risk management framework?

Which of the following is true regarding the COSO enterprise risk management framework?
A . The framework categorizes an organization’s objectives to distinct, non overlapping objectives.
B . Control environment is one of the framework’s eight components.
C . The framework facilitates effective risk management, even if objectives have not been established.
D . The framework integrates with, but is not dependent upon, the corresponding internal control framework.

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Answer: D