Jiang, CPA, is conducting a training session for you, a staff auditor, regarding the control environment. For each of the factors in the table below, identify the appropriate internal control component

1. Control Environment
2. Risk Assessment
3. Information and Communication Systems
4. Monitoring
5. Existing Control Activities

Factor	Component
Authorization of Transactions
Participation of those charged with governance
Internal Audit Function
Assignment of authority, responsibility, and accountability
Adoption of new accounting principles
Proper presentation of transactions and related disclosures
New personnel
Segregation of duties
Human resource policies and practices
Incorporation of new technology
Pre-numbering of documents
Measurement and recording of proper monetary values
The way in which significant events are captured by the accounting system
Operating performance reviews
Corporate restructuring