Match the following items with the related statements below:

a. Company environment

b. Risk assessment

c. Information and communication

d. Control activities

e. Monitoring

1. The company has an internal audit department.

2. Management encourages employees to follows the rules.

3. Management regularly considers what losses the company might face.

4. Management puts separation of duties in place.

5. The company gathers appropriate information and communicates it to employees?

6. Personnel are well trained and instructed in their duties.

7. The company employs good physical controls.

8. Managers are observant and review how procedures by those who report to them are carried out.

9. The company has a good accounting system.