Which of the Following Documents Has Become the Widely Accepted

Which of the following documents has become the widely accepted authority on internal control and is the basis for the others?

A) The AICPA's Statement of Auditing Standard No. 78
B) COSO's Internal Control - Integrated Framework
C) Information Systems Audit and Control Foundation's COBIT
D) Institute of Internal Auditors Research Foundation's Systems Auditability and Control Report