What is key for evaluating internal controls such as human resources, logistics, information technology, risk, legal, marketing and sales, operations, financial functions, procurement, and reporting

a. cobit information systems audit and control association
b. information technology infrastructure library
c. committee of sponsoring organizations
d. capability maturity model integration method

CoBIT Information Systems Audit and Control Association is key for evaluating internal controls such as human resources, logistics, information technology, risk, legal, marketing and sales, operations, financial functions, procurement, and reporting

A. CoBIT Information Systems Audit and Control Association

Explanation:

The key factor for evaluating the internal controls is CoBIT information technology ion are the best reporting tools. Where an organization can generate reports and do the analysis and take the right decision.

Since it has various departments t inside the organization some time performance of the department depends on another department.

The SWOT analysis can be achieved and management can give some input process to improve the department or individual performance in the departments the organization also need an audit log trail to improve internals in the organization.

i think its c but i'm not