According to COSO's Second Report, "Internal Control - Integrated Framework

According to COSO's second report, "Internal Control - Integrated Framework", what is the definition of internal control?

A) A specific set of internal standards that when subordinate managers hold their workers up to will make the corporation run more efficiently.
B) A SEC based initiative that is inspected and signed by the CEO and CFO.
C) Five Elements that are written into corporate language and part of the employee handbook.
D) A process, affected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives.

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