An enterprise`s board of directors can BEST manage enterprise risk by: 

Answer options:

A. mandating board-approved enterprise risk management (ERM) modifications.
B. requiring the establishment of an enterprise-wide program management office.
C. ensuring the cost-effectiveness of the internal control system.
D. requiring the establishment of an enterprise risk management (ERM) framework.

D

Reference: https://www.coso.org/documents/COSOBoardsERM4pager-FINALRELEASEVERSION82409_001.pdf