$13.$ One of the challenges of ERM in an organization that has a centralized structure is that:

a$.$ It may be difficult to raise awareness of the impact of work actions on other employees or work areas.

b$.$ Employees in these structures are inherently less risk averse.

c$.$ Managers have less incentive to implement and monitor controls.

d$.$ Effective controls are more difficult to design, and consistent application is more difficult to achieve across the organization.