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The Internal Control Component for Control Procedures

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

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A - company must identify its risks.

B - this is the definition for "monitoring of controls"
C - the control environment includes the tone at the top.
D - Control ...

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