A. Beliefs are ideas and assumptions held by individuals or groups, often shaped by experiences and perceptions, that influence behavior by informing the values and principles that guide actions and decisions.

B. Beliefs are the organization's commitments to mandatory and voluntary obligations, and they influence behavior by determining the extent to which individuals fulfill obligations and honor promises.

C. Beliefs are the organization's understanding of its mission, vision, and values, and they influence behavior by aligning actions with the organization's higher purpose and long-term goals.

D. Beliefs are the organization's perceptions of risk and uncertainty, and they influence behavior by guiding actions and controls to address compliance-related risks.