Which of the following BEST explains the function of a managerial control?

A. To help design and implement the security planning, program development, and maintenance of the security life cycle
B. To guide the development of training, education, security awareness programs, and system maintenance
C. To create data classification, risk assessments, security control reviews, and contingency planning
D. To ensure tactical design, selection of technology to protect data, logical access reviews, and the implementation of audit trails