An internal control system includes the control environment component. This is best described as: ;

(a) the overall attitude of awareness and actions of ‘management to internal control.

(b) the environment in which the business operates that it wishes to contro! to negate any business risks.

(c) management’s response to the risks that an organisation faces.

(d) the provision of sufficient information to enable employees to effectively operate in their roles.

(e) the monitoring of performance to ensure that the organisation’s contro! system is still relevant and up to date.