Shown is a list of selected sources of internal control guidelines, given in order of issuance, followed by a list of primary purposes. Match each guideline with its primary purpose.
I. Prevented bribery and established internal control guidelines.
II. Established internal control concepts based on comprehensive study.
III. Required auditors to focus on risks and controls and to conduct audits with skepticism.
IV. Curbed fraud by requiring additional internal control reporting within annual reports.
V. Established essential criteria for evaluating reliability of business systems.
a. Required auditors to focus on risks and controls and to conduct audits with skepticism.
b. Prevented bribery and established internal control guidelines.
c. Curbed fraud by requiring additional internal control reporting within annual reports.
d. Established internal control concepts based on comprehensive study.
e. Established essential criteria for evaluating reliability