in $2011,$ what was a finding from the outcome of the internal audit ERM?

Question $1$ options:

A$)$

The scales used for risk were misaligned with organizational risk tolerance and specifically for financial$/$operations and people impacts

B$)$

The cost of the integrated BCLC ERM program were growing at a larger rate than the benefits from the system and an entire overhaul of the system was required

C$)$

Escalation of risks with too high of a level were being reported and escalated

D$)$

The external audit firm was overcharging the organization

E$)$

Answers A and C