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D is corrent. The requirement is to identify the reply which is part of the definition of internal control developed by the Committee of Sponsoring Organizations (COSO). COSO defines internal control as a process—effected by an entity’s board of directors, management, and other personnel—designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) reliability of financial reporting, (2) effectiveness and efficiency of operations, and (3) compliance with applicable laws and regulations.
A is incorrect. This is not an aspect of the COSO objectives. 
B is incorrect. This is not an aspect of the COSO objectives.
A is incorrect. This is not an aspect of the COSO objectives.