Which of the Following Describes the Internal Control Component Monitoring

Multiple Choice

Which of the following describes the internal control component monitoring of controls?

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