Match each of the following items with the related statement below:

a. Control environment

b. Risk assessment

c. Information and communication

d. Control activities

e. Monitoring

________1. Policies and procedures management puts in place to see that its directives are carried out

________2. Identifying areas where losses may occur

________3. Regular assessment of the quality of internal controls.

________4. Management’s overall attitude, awareness, and actions

________5. Pertains to the accounting system.