The correct answer is D.
OBJ-5.2: The Health Insurance Portability and Accountability Act (HIPPA) was created primarily to modernize the flow of healthcare information, stipulate how Personally Identifiable Information maintained by the healthcare and healthcare insurance industries should be protected from fraud and theft, and address limitations on healthcare insurance coverage. This is a federal law that must be following in the United States. The Gramm-Leach-Bliley Act (GLBA) requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data. This includes companies that offer consumers financial products or services like loans, financial or investment advice, or insurance. The Sarbanes-Oxley Act of 2002 is a federal law that established sweeping auditing and financial regulations for public companies. Lawmakers created the legislation to help protect shareholders, employees, and the public from accounting errors and fraudulent financial practices. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidance on various governance-related topics, including fraud, controls, finance, and ethics. COSO’s ERM-integrated framework defines risk, and related common terminology lists key components of risk management strategies and supplies direction and criteria for enhancing risk management practices.