The purpose of a comprehensive framework of internal control primarily ensures what?

The primary purpose of a comprehensive framework of internal control is to ensure that management meets its responsibilities effectively. This framework provides the necessary policies and procedures that help an organization achieve its objectives related to operations, reporting, and compliance.

By establishing a system of internal controls, management can create an environment that promotes accountability and transparency, thus ensuring that resources are used efficiently and that the organization complies with relevant laws and regulations. Additionally, it supports the achievement of strategic goals and enhances the reliability of financial reporting, allowing for better decision-making.

While other options, such as fraud protection measures and independent audits, are important aspects of an internal control system, they are more specific outcomes or components of a broader internal control framework designed to assist management in fulfilling their oversight and operational duties. The focus on management's responsibilities encapsulates the essential role of these controls in guiding an organization toward success while maintaining integrity and compliance.