Select the correct element of internal control set forth by the Integrated Framework.

(a) The is the overall attitude of management and employees about the importance of internal controls. 

(b) is the identification of risks faced by an organization so that management can take necessary actions to control them.

(c) The are the policies and procedures designed to provide reasonable assurance that the business goals are met, and fraud is prevented. 

(d) locates deficiencies in the internal control system and improves control effectiveness. 

(e) is an essential element of internal control. Information about the control environment, risk assessment, control procedures, and monitoring is used by management to guide operations and ensure compliance with reporting, legal, and regulatory requirements.