The most important element of the internal control system and most influential is in control:

<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>