From the following list, indicate which items are part of an effective internal control system.

a. A department designated for internal control

b. Policies and procedures used to control and manage risk

c. A risk assessment process

d. Computer applications used for risk assessment and monitoring

e. Monitoring activities

f. Communication of information to appropriate users

g. A control environment that is supported by management and a companys board of directors

h. Use of a standardized internal control process