Which of the following controls does not help reduce the risk of under or overestimating revenue and expenditure amounts? a. Allowing operational managers to prepare budget estimates b. Requiring independent approval of budget estimates c. Using updated performance data to prepare budget values d. Estimating budget based on proposed activity levels for the future period e. All of the options are helpful in reducing the risk of over or under-estimating revenues and expenditures. Which of the following controls does not help reduce the risk of under or overestimating revenue and expenditure amounts? a. Allowing operational managers to prepare budget estimates b. Requiring independent approval of budget estimates c. Using updated performance data to prepare budget values d. Estimating budget based on proposed activity levels for the future period e. All of the options are helpful in reducing the risk of over or under-estimating revenues and expenditures