Which is wrong?

Measures are needed to give the organisation its best chance of achieving success. To sum up, it may be suggested that

a. controls tend to cost money and slow an organisation down.

b. controls are needed to help manage risks to an organisation’s business.

c. controls can guarantee success.

d. control is effected through people and dependent on the way they behave and relate to each other.

e. even the best-managed organisation can fail.