TRUE OR FALSE. Write TRUE if the statement is true. If false, write FALSE and explain why it is so. (30 points) 15. The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed. _________________________ 16. The organization disregards fraud in assessing risks to the achievement of objectives. ________________________ 17. The organization identifies and assesses changes that could significantly affect the system of internal control. ________________________________ 18. The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives. _______________________________ 19. The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives. ____________________________________ 20. Management solely establishes structures, reporting lines, and appropriate authorities and responsibilities in pursuit of objectives. ___________________________