Which of the following is least likely to be a motivation to establish a QA role within the information systems function?

a. A QA role will substantially decrease the costs of review work and testing work associated with the development and implementation of an information system

b. An organization might face substantial liabilities if it produces and sells defective software

c. A QA role facilitates organizations successfully undertaking more ambitious information systems projects

d. An organization may not be able to sell some of its information systems products and services unless it can show its customers that it has a viable QA function