According to COSO, which of the following describes a principle related to the control environment?

According to COSO, which of the following describes a principle related to the control environment?
A . The organization identifies and assesses changes that could significantly impact the system of internal control.
B . The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
C . The organization selects and develops control activities that contribute to the mitigation of risks.
D . The organization performs evaluations to ascertain whether internal control components are present and functioning.

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Answer: B