Raintree, 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 by doubleclicking on the shaded cell and selecting the appropriate component from the list provided.

Factor	Component
1. Authorization of transaction
2. Participation of those charged with governance
3. Internal audit function
4. Assignment of authority, responsibility, and accountability
5. Adoption of new accounting principles
6. Proper presentation of transactions and related disclosures
7. New personnel
8. Segregation of duties
9. Human resource policies and practices
10. Incorporation of new technology
11. Prenumbering of documents
12. Measurement and recording of proper monetary values
13. The way in which significant events are captured by the accounting system
14. Operating performance reviews
15. Corporate restructuring

Components( Control enviroment, Risk assesment, Information and communication systems, monitoring and existing control activities)