Briefly describe the five elements of an effective enterprise internal control in accordance with the “Basic Standard for Enterprise Internal Control”《企业内部控制基本规范》.Based on the information provided in Materials 4 (资料四 ) in relation to Sobright Company, identify the major risks that the Company exposes to in its fund management activities.

外力作用的主要表现形式有风化、侵蚀、搬运、沉积和固结成岩等。下述地理事物或现象中，成因最相似的是（）材料：与外力作用相关的部分地理事物或现象：①冲积平原和三角洲②黄土高原千沟万壑的地表形态③横断山地“水拍云崖”的雄奇壮丽景观④沙丘

A、①②

B、③④

C、②③

D、①④