Explanation
This means that the IT steering committee is responsible for ensuring that the IT strategy aligns with and supports the business strategy, vision, and goals of the organization. The IT steering committee is also responsible for overseeing and approving major IT initiatives, projects, and investments, and allocating resources and priorities accordingly12.
Developing and assessing the IT security strategy (B) is not the main responsibility of the IT steering committee, but rather a specific aspect of the IT strategy that may be delegated to a subcommittee or a dedicated security function. The IT steering committee may provide guidance and oversight for the IT security strategy, but it is not directly involved in developing and assessing it12.
Implementing processes to integrate security with business objectives is not the main responsibility of the IT steering committee, but rather an operational task that may be performed by the IT management and staff. The IT steering committee may monitor and evaluate the effectiveness of the security processes, but it is not directly involved in implementing them12.
Developing and implementing the secure system development framework (D) is not the main responsibility of the IT steering committee, but rather a technical task that may be performed by the IT developers and engineers. The IT steering committee may approve and endorse the secure system development framework, but it is not directly involved in developing and implementing it12.

Explanation/Reference:
Explanation:
Compliance testing determines whether controls are being applied in compliance with policy. This includes tests to determine whether new accounts were appropriately authorized. Variable sampling is used to estimate numerical values, such as dollar values. Substantive testing substantiates the integrity of actual processing, such as balances on financial statements. The development of substantive tests is often dependent on the outcome of compliance tests. If compliance tests indicate that there are adequate internal controls, then substantive tests can be minimized. Stop-or-go sampling allows a test to be stopped as early as possible and is not appropriate for checking whether procedures have been followed.