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<p style="text-align:left;"><span><span>A -</span> <span>control environment</span></span></p> <p style="text-align:left;"><span><span>B</span> <span>-</span> <span>regulatory</span> <span>activities</span></span></p> <p style="text-align:left;"><span><span>C</span> <span>-</span> <span>Risk Assessment</span></span></p> <p style="text-align:left;"><span><span>D</span> <span>-</span> <span>Surveillance</span></span></p>
Absolutely control Enivironment as it is a foundation for all.
A
A - control environment
Control environment is the first element in the system of internal control any answer is a correct answer
