(a) The is the overall attitude of management and employees about the importance of internal controls. (b) is the identification of risks faced by an organization so that management can take necessary actions to control them. (c) Th : are the policies and procedures designed to provide reasonable assurance that the business goals are met, and fraud is prevented. (d) locates deficiencies in the internal control system and improves control effectiveness. (e) Potential Answers: control environment control procedures monitoring risk assessment information and communication (a) The is the overall attitude of management and employees about the importance of internal controls. (b) is the identification of risks faced by an organization so that management can take necessary actions to control them. (c) Th : are the policies and procedures designed to provide reasonable assurance that the business goals are met, and fraud is prevented. (d) locates deficiencies in the internal control system and improves control effectiveness. (e) Potential Answers: control environment control procedures monitoring risk assessment information and communication