Raintree, CPA, is conducting a training session for you, a staff auditor, regarding the control environment. For each of the factors in the table below, identify the appropriate internal control component by writing in one of the following: Control environment; Risk assessment; Information and communication systems; Monitoring; or, Existing control activities.

	A	B
1	Factor	Component
2	Authorization of transactions
3	Participation of those charged with governance
4	Internal audit function
5	Assignment of authority, responsibility, and accountability
6	Adoption of new accounting principles
7	Proper presentation of transactions and related disclosures
8	New personnel
9	Segregation of duties
10	Human resource policies and practices
11	Incorporation of new technology
12	Pre-numbering of documents
13	Measurement and recording of proper monetary values
14	The way in which significant events are captured by the accounting system
15	Operating performance reviews
16	Corporate restructuring