Which is the most appropriate statement?

a. The equation is quite simple. Controls are needed if they guard against an unacceptable risk to the business or if they are part of a legal or regulatory compliance regime.

b. The equation is quite complex. Controls are needed if they guard against an unacceptable risk to the business or if they are part of a management directive.

c. The equation is quite simple. Controls are needed if they guard against an unacceptable risk to the business or if they are part of a management directive.

d. The equation is quite simple. Controls are needed if they guard against an unacceptable risk to the finances or if they are part of a legal or regulatory compliance regime.