167. Match the following elements of internal control: 1. Information and Communicationoverall attitude of management and employees 2. Control Proceduresidentify, analyze and assess likeliness of...

167. Match the following elements of internal control:

1. Information and Communicationoverall attitude of management and employees

2. Control Proceduresidentify, analyze and assess likeliness of vulnerabilities

3. Risk Assessmentprovides reasonable assurance that business goals will be achieved

4. Monitoringused to locate weaknesses and improve controls

5. Control Environmentused by management for guiding operations and ensuring compliance with requirements

168. List and define each of the five elements of internal control.

169. Two features of internal control are presented in the following sections. Each is followed by a list of four irregularities that occurred in processing data. Identify the one irregularity from each list that would be discovered or prevented by the feature of internal control described.