Match the internal control element or test of internal controls with the statement that references that item. Some items might be referenced more than once and some might not be referenced. A. Control Activities F. Inquiry B. Risk Assessment G. Inspection C. Information \& Communication Systems H. Observation D. Monitoring I. Re-performance E. Control Environment J. Sampling 1. The client's management rewards employees who follow internal control policies. 2. Expansion of foreign operations and acquisition of new subsidiaries moves management to re-assess the firm's vulnerabilities to internal control deficiencies. 3. The client emails an updated policy manual to all employees every year. 4. The auditor asked internal auditors how often accounts payable procedures were audited. 5. The client enforces segregation of duties around accounts receivables authorization, recording, and custody of remittances. 6. The auditor was not allowed to view critical shipping documents. 7. The auditor was not allowed to watch as warehouse clerks took inventory. 8. The auditor attempted to reproduce the process used to calculate the ADA allowance. 9. The auditor was found negligent because only was used to assess internal controls. 10. The client requires all employees to change their system passwords every month