Match the terms on the left with the descriptions on the right. Each description should be used onlyonce.

Term Description Control environment a. Identifying, analyzing, and managing those risks that pose a threat to the achievement of the organization's objectives. Risk assessment b. A process, involving both ongoing activities and separate evaluations, that enables an organization to evaluate the Information and communication effectiveness of its system of internal control over time. financial, and compliance-related information. setting the overall tone for the organization. address the risks identified during the risk assessment hproceas fcapuling and communicating operational, Monitoring d. The foundation for all the other elements of internal control, e. Policies and procedures put in place by management to process