FIGURE 10-1 Control Environment Risk Control Information and Assessment Activities Monitoring Communication Arens, Loebbecke; Auditing, 8/E 2000 Prentice Hall, Inc.Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Risk Assessment Control Environment Monitoring Control Activities Information and Communication FIGURE 10 - 1