According to COSO, each of the following is a principle relating to the risk assessment component of internal control, except.

A$.$ The organization considers the potential for fraud in assessing risks to the achievement of objectives.

B$.$ The organization identifies and assesses changes that could significantly impact the system of internal control.

C$.$ The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.

D$.$ The organization selects and develops activities contributing to the mitigation of risks to the achievement of objectives to acceptable levels.