A necessary element of internal control is

A) a database
B) systems design
C) systems analysis
D) information and communication

Information and communication are critical components of internal control as they help ensure that relevant information is captured, processed, and communicated in a timely manner to support decision-making and mitigate risks. Effective communication also helps foster a culture of accountability and transparency within an organization. While databases, systems design, and systems analysis may support internal control, they are not necessary elements on their own.