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Which element of the COSO enterprise risk management framework is most closely associated with each of the following?

a) ALG Corporation bonds key employees.

b) Based on previous experience, TRG Corporation's management believes the risk of inventory shortages is moderate.

c) BPC Corporation implements a profit-sharing plan as a way to motivate managers to control costs.

d) BRN Corporation's board of directors hires a consultant to explain ERM.

e) CNV Corporation's managers accept the risk of stock price decreases.

f) DTI Corporation holds quarterly staff lunches where employees discuss how they manage risk.

g) EIV Corporation's president organizes monthly meetings for managers to discuss books and articles related to ERM.

h) FLM Corporation operates manufacturing plants on three continents.

i) FPO Corporation follows a top-down model for strategic planning.

j) HRP Corporation's internal audit department assesses and tracks the effectiveness of its ERM plan.

k) Management at CNV Corporation determines the probability of a decrease in stock value is very high.

l) MGG Corporation occasionally hires a consultant to provide feedback on its ERM plan.

m) RCH Corporation's enterprise risk management department prepares and distributes a monthly ERM newsletter.

n) SSO Corporation reviews and revises its strategic plan annually.

o) TRG Corporation's managers want to avoid inventory shortages.

p) WRL Corporation does not use data encryption in its wireless network.

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