Which of the following statements about COVID-19 and the 2004 ERM framework is true?

A. For the four types of objectives under Objective Setting, an event like COVID-19 probably affects Operations objectives disproportionately more than the other three types

B. Although a firm should evaluate a catastrophic event, such as COVID-19, that event can never be said to affect a firms strategy and achievement of objectives

C. Regardless of a companys preparation or lack thereof for an event like COVID-19, if a company decides to not adjust to the threat, it would be considered risk averse

D. COVID-19 would not be an appropriate example of an event under Event Identification