The objectives of internal control are to
a. provide reasonable assurance that assets are safeguarded and used for business purposes, financial reports are accurate, and laws and regulations are complied with
b. control the internal organization of the accounting department personnel and equipment
c. provide control over "internal-use only" reports and employee internal conduct
d. prevent fraud and promote the social interest of the company

a. Provide reasonable assurance that assets are safeguarded and used for business purposes, financial reports are accurate, and laws and regulations are complied with.

Explanation:

"In an “effective” internal control system, the following five components work to support the achievement of an entity’s mission, strategies and related business objectives. 1. Control Environment 2. Risk Assessment 3. Control Activities 4. Information and Communication 5. Monitoring"

Reference: Cruz, Sharise. “What Are the Five Components of the COSO Framework?” What Are the Five Components of the COSO Framework?, 2016

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