The exposed interior surfaces of walls, ceilings, and floors are referred to as:

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Interior finish is the broad term for the materials that cover the interior surfaces of walls, ceilings, and floors that are visible in the finished space. It encompasses all the coatings and coverings you see and touch, such as plaster or drywall surfaces, paint, wallpaper, wood panels, tile, and similar coverings. These finishes are what give rooms their look, texture, and protection, combining both function and aesthetics.

That makes it the best answer because it directly names the category for the visible interior surfaces, rather than pointing to a subset or a code-specific label. An allowable finish isn’t typically used to describe the general interior surfaces, and decorative finish refers more to aesthetics within the broader interior finish category. Exposed surface finish isn’t a standard term for the interior finishing system.