Choose the appropriate term for the descriptions given below:

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