A9 (2 marks) A company is buying an innovative stock ordering system that will provide them with a competitive advantage. Management is concerned with potential implementation delays, so include in the contract, financial penalties to be paid by the supplier for any delays suffered. Which of the following statements is TRUE? Select one: a. The contract is a treatment that shares the risk. b. The contract is a control. c. The contract is an act. d. All of the above.