Which is the odd one out?

The success of control awareness training depends in part on several main drivers:

a. a corporate policy on risk and internal control.

b. a zero tolerance policy in terms of errors and sick leave.

c. the board’s involvement.

d. staff competencies that include a good understanding of internal control concepts, design and review.

e. a resource (trainer) that is able to lead the training event.

f. a commitment to sound controls that means time is found for training programmes.