9. Which of the following regarding the setting of budget targets is true? a. b. When setting budget targets, more emphasis should be put on what is desired in terms of performance. When setting budget targets, more emphasis should be put on what is thought to be possible. When setting budget targets, there should be a balance between what is desired in terms of performance and what is thought to be possible When setting budget targets, neither what is desired in terms of performance nor what is thought to be possible should be considered. C. d. 10. A warning message is produced if budget estimate varies by more than a fixed percentage from last year's budget is an example of controlling for: a. b. C. d. Fraud Data entry errors when recording budgets Underestimation of revenue and expenditure amounts All of the options are correct