PRL Corporation's Internal Control Plan Includes Five Items: (I) Conducting

PRL Corporation's internal control plan includes five items: (i) conducting ongoing evaluations of internal control during the normal course of operations, (ii) hiring accountants who understand the importance of strong internal control, (iii) including a segment in new employee orientation on the importance of strong internal control, (iv) periodic employee surveys that identify new issues that require internal controls, (v) a quarterly newsletter explaining elements of the internal control plan. Which of the following most appropriately groups two items from PRL's plan with a component of the COSO framework?

A) I and II, monitoring
B) II and III, control environment
C) IV and V, information and communication
D) I and V, risk assessment