Kim got hired last month as a replacement for Jamie who recently retired. Jamie was very skilled at cash flow estimation. Kim, on the other hand, lacks the required background and finds it difficult to forecast cash flows accurately in spite of working quite hard. The last couple of cash flow projections have been off by quite a bit causing problems for the company. Which of the following best describe the crux of this particular control issue? O O O O Poorly designed results controls Poorly designed action controls New accountant's lack of motivation New accountant's personal limitations