Select the statement that best defines financial process risks: The risks of ineffective budgeting and accounting errors, resulting in resource misallocations, and erroneous reports to stakeholders. The risks of external conditions that create trade and borrowing uncertainties, resulting in financial management challenges for the organization. The risks related to the processing of financial transactions, and the reporting of assets, liabilities, revenues, expenses and contingencies, resulting in losses of assets and erroneous information to stakeholders. The risks of ineffective policies, practices and procedures for managing financial resources, resulting in misguided resource allocations, lost or wasted resources, and unsatisfactory performance and results.