Which is the most appropriate statement?

a. Where there are risks to the achievement of objectives, this means failure is a strong possibility, and controls have to be put in place to address these risks. If not, success becomes likely. At the same time, controls cost money and they have to be worthwhile.

b. Where there are risks to the achievement of objectives, this means failure is a strong possibility, and controls have to be put in place to address these risks. If not, failure becomes likely. At the same time, controls save money and they have to be worthwhile.

c. Where there are risks to the achievement of objectives, this means failure is a strong possibility, and controls have to be put in place to address these risks. If not, failure becomes likely. At the same time, controls cost money and they have to be worthwhile.

d. Where there are risks to the achievement of objectives, this means failure is a strong possibility, and controls have to be put in place to address these risks. If not, failure becomes likely. At the same time, controls save money and they are worthwhile.