A Place to Rest is a retreat center located just outside Los Angeles; the center's management is interested in developing an internal control plan using the COSO framework. For each item listed below, indicate the framework element that most clearly applies; you must use each element of the COSO framework exactly one time.
A. Conducting focus groups where employees talk about problems they observe at the center
b. Designating a three-person committee to review and update the plan annually
c. Filling out a risk / control matrix
d. Inviting a guest speaker to talk to employees about the importance of internal control
e. Sending out a monthly e-mail describing some aspect of the center's internal control plan
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