How should controls be designed by an organization?

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How should controls be designed by an organization?
A . By the internal audit team
B . Using the ISO27001 framework
C . By the cloud provider
D . Using the organization’s risk management framework

Answer: A

Explanation:

Reference: https://www.isaca.org/resources/news-and-trends/isaca-now-blog/2016/internal-control-key-to-delivering-stakeholder-value