Which of the following statements is true? (Check all that apply.)

	A.	Cost-effective controls should be implemented to reduce risk.
	B.	Risk should never be accepted, even if it is within the companys risk tolerance range.
	C.	The benefits of implementing controls are generally easier to quantify accurately than are the costs of implementing controls.
	D.	In evaluating internal controls, management must consider factors other than those in the expected cost/benefit calculation.