Match each description to the appropriate element in the COSO framework

	Sets the tone of the enterprise which influences the control consciousness of its people. It is the foundation for all other components of the framework.
	The identification and analysis of relevant risks associated with an enterprise. Forms the basis for determining what controls are required.
	Policies and Procedures to ensure necessary actions are taken to minimize risks
	Provides guidance to enterprise information systems and the distribution of information to various parts of the organization
	The process of assessing the quality of the internal control performance over time

A.

Monitoring

B.

Control Environment

C.

Control Activities

D.

Risk Assessment

E.

Information and Communication