Answer: a) reporting
b)compliance
d)operation
Explanation: Internal controls are the controls that helps in the achieving the objective or aim of the company.This mechanism helps in the reduction of the processes.It helps in controlling of the risks that can happen in a particular organization.
Fraud is the only factor that is not present in the internal controls.Reporting is the creating of the reports with respect to the organization ,compliance is assurance regarding the following of the regulations and operations are the tasks to be performed.Thus the correct option to this question is option(c).