COSO lists five components of internal control: control environment, risk assessment, control activities, information and communication, and

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COSO lists five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. Indicate the COSO component that matches with each of the following internal control activities.

a. Independent review of controls
b. Executives’ strong ethics
c. Reporting of control effectiveness
d. Analyses of fraud risk factors

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