Which of the Following Describes the Internal Control Component "Control

Multiple Choice

Which of the following describes the internal control component "control procedures"?

A) A company must identify its risks.
B) Internal auditors monitor company controls to safeguard assets, and external auditors monitor the controls to ensure that the accounting records are accurate.
C) Control procedures are the "tone at the top" of the business.
D) Control procedures are designed to ensure that the business's goals are achieved.