PLS ANSWER ASAP Frank, the head of the accounting department in a manufacturing firm, has established strong internal accounting controls in place. He recently learned that some of the employees are not following the controls despite the instructions that they were given. The employees actual performance has thus deviated from their expected performance. Frank plans to identify the cause of such deviation and take corrective action at the earliest. Which element of internal accounting controls relates to franks decision related?

A. Risk assessment
B. control procedures
C. Information and communication
D. monitoring