Question 2 of 5 (Point 15%) Risk assessment is carried out by the organization to identify, analyze and manage relevant risks. Following are circumstances that can cause or change the risk, except: A. New personal who have a different or inadequate understanding of internal control. B. The board of directors establish a code of ethical standards. C. Significant and rapid growth that strains existing internal controls. D. Entering into foreign markets that may impact operations. Explain your answer in 100 - 150 words