Which of the following statements is false; A) A balanced Scorecard contains both customer and internal business process performance measures because improvements in internal business process should result in improvements in customer satisfaction and ultimately financial performance B). Employee training to improve skills is an example of a learning and growth measure: C) The performance measures on a balanced Scorecard tend to fall into four groups: financial measures, customer measures, internal business process measures, and learning and growth measures D) Financial measures such as ROI are generally better than nonfinancial measures of key success drivers such as customer satisfaction as leading indicators of future financial performance. . OCC ODD