The CoBIT Framework Looks at the Issue of Internal Control

The CoBIT framework looks at the issue of internal control from three points of view. If NTS Corporation's strategic plan includes a statement about planned increases in sales, which of the following statements is most true?

A) The statement is unrelated to any of the three points of view.
B) The statement is related to the "business objective" point of view.
C) The statement is meaningful only if the planned increases were predicted with a computer model.
D) The statement ensures that sales figures conform to all seven information criteria in the CoBIT framework.