According to COSO, the four categories of entity objectives int he enterprise risk management framework include each of teh following, except: a. Effective and efficient use of the entity's resources.
b. Compliance with applicable laws and regulations.
c. Implementation of internal controls.
d. Reliability of reporting.

Implementation of internal controls

Explanation:

According to the Committee of Sponsoring Organizations of the Treadway Commission, the internal environment of an Enterprise is responsible for the assignment of both responsibilities and authorities to the entity.

The Framework tells us what enterprise risk management is all about

ans provided the principles that are required to improve effectiveness and efficiency regarding risk management in enterprise.

Out of the options given, option C "implementation of internal control" isn't among the objectives in the enterprise risk management framework.