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 selecting the appropriate component from the list provided.

Select item:

Control environment, risk assessment, information and communication systems, monitoring, existing control activites.

Factors Components 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 practies 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 performance reviews corporate restructuring