Which of the following is an attribute of the internal control component-monitoring of controls? O A. O B. Monitoring of controls is the "tone at the top" of the business. Monitoring of controls deals with identification and assessment of business risks. Internal auditors monitor company controls to safeguard assets, and external auditors evaluate the controls to ensure that the accounting records C. are accurate O D. Monitoring of controls is designed to ensure that the business's goals are achieved