Calculator Click to watch the Tell Me More Learning Objective 2 video and then answer the questio below. 1. The five elements of internal control include all of the following EXCEPT a. risk assessment. b. control procedures. c. information and communication. d. financial reporting. 2. Which of the following factors influence a company's control environment? a. The company's personnel policies b. Management's philosophy and operating style c. The company's organizational structure d. All of these choices are correct.