Select the correct element of internal control set forth by the Integrated Framework. (a) The control environment control procedures monitoring risk assessment information and communication is the overall attitude of management and employees about the importance of internal controls. (b) Control environment Control procedures Monitoring Risk assessment Information and communication is the identification of risks faced by an organization so that management can take necessary actions to control them. (c) The control environment control procedures monitoring risk assessment information and communication are the policies and procedures designed to provide reasonable assurance that the business goals are met, and fraud is prevented. (d) Control environment Control procedures Monitoring Risk assessment Information and communication. locates deficiencies in the internal control system and improves control effectiveness. (e) Control environment Control procedures Monitoring Risk assessment Information and communication. is an essential element of internal control. Information about the control environment, risk assessment, control procedures, and monitoring is used by management to guide operations and ensure compliance with reporting, legal, and regulatory requirements