please answer quickyly

Which of the following is not a risk in Preparing the budget process of the General Ledger and Financial Reporting cycle?

Question $1$Answer

a$.$

Underestimating expenditure and overestimating revenue

b$.$

Errors in entering budget figures

c$.$

Approving budgets that do not consider the changing conditions of the future period

d$.$

All of the options are risks