An audit of management’s quality program includes testing the accuracy of the cost-of-quality reports provided to management. Which of the following internal control objectives is the focus of this testing?

A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.

C. To ensure the reliability and integrity of information.

D. To ensure the economical and efficient use of resources.